Effective from July 1, 2016 until January 1, 2027, Washington has enacted a sales and use tax exemption for charges for labor and services rendered for construction of new buildings made to an eligible maintenance repair operator engaged in maintenance of airplanes or a port district, political subdivision, or municipal corporation if the new building is to be leased to an eligible maintenance repair operator. Sales of tangible personal property to be incorporated as a component of such buildings and charges made for labor and services performed in respect to the installation of fixtures not otherwise exempt are also covered under the exemption. The exemption can be claimed as a remittance,meaning that the tax is paid and then a refund of the tax is claimed. Taxpayers can submit an application on a quarterly basis by identifying the amount of exempted tax claimed and the qualifying purchases. A taxpayer requesting a remittance may do so after the aircraft maintenance and repair station is operationally complete for four years, but not sooner than December 1, 2021. The state portion of the sales and use taxes may not be remitted(refunded) if the person didn’t report at least 100 average employment positions for September 1, 2020 through September 1, 2021 with an average annualized wage of $80,000. A taxpayer may request remittance(refund) of local sales and use taxes on and after July 1, 2016. In order to qualify for the exemption before starting construction, a port district, political subdivision or municipal corporation must have entered into an agreement with an eligible maintenance repair operator to build the facility. An annual report is required for the exemption. (H.B. 2839, Laws 2016, effective July 1, 2016)