NONCOMMERCIAL AIRCRAFT TAX

RCW 82.48A
in effect

RCW 82.48A.010 Luxury aircraft tax. (Effective April 1, 2026.)

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) *** (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected an additional 10 percent luxury aircraft tax on the sale of a noncommercial aircraft if: (i) The selling price of the noncommercial aircraft plus trade-in property of like kind for purchased aircraft exceeds $500,000; or (ii) In the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft exceeds $500,000 at the inception of the lease. (b) The additional tax imposed in this subsection only applies to the portion of the selling price in excess of $500,000, or in the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft in excess of $500,000 at the inception of the lease. (2) For purposes of this section, "noncommercial aircraft" means any aircraft as defined in RCW 82.48.010 , but does not include: (a) Aircraft exempt from taxes under RCW 82.48.100 ; and (b) "Commercial airplane" as defined in RCW 82.32.550 . (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected an additional 10 percent luxury aircraft tax on the sale of a noncommercial aircraft if: (i) The selling price of the noncommercial aircraft plus trade-in property of like kind for purchased aircraft exceeds $500,000; or (ii) In the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft exceeds $500,000 at the inception of the lease. (b) The additional tax imposed in this subsection only applies to the portion of the selling price in excess of $500,000, or in the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft in excess of $500,000 at the inception of the lease. (2) For purposes of this section, "noncommercial aircraft" means any aircraft as defined in RCW 82.48.010 , but does not include: (a) Aircraft exempt from taxes under RCW 82.48.100 ; and (b) "Commercial airplane" as defined in RCW 82.32.550 .

RCW 82.48A.020 Use tax if value of aircraft exceeds $500,000 — Exception. (Effective April 1, 2026.)

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) *** (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any noncommercial aircraft if the value of the aircraft exceeds $500,000. (b) The tax is levied and must be collected in an amount equal to the value of the aircraft that exceeds $500,000, multiplied by 10 percent. (2) The tax imposed in this section does not apply if the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under RCW 82.48A.010 and the tax has been paid by the present user or by his or her bailor or donor. (3) The tax imposed in this section does not apply in respect to the use by a nonresident of Washington of a noncommercial aircraft, which is registered or licensed under the laws of the state of his or her residence. (4) For the purposes of this section, "value" means the fair market value of the noncommercial aircraft. In the case of a leased noncommercial aircraft in which the consumer is required to make periodic lease payments, "value" of the aircraft means the fair market value of the aircraft at the inception of the lease. (1)(a) In addition to taxes required under chapters 82.08 , 82.12, and 82.48 RCW, there is levied and collected from every person in this state a tax for the privilege of using within this state as a consumer any noncommercial aircraft if the value of the aircraft exceeds $500,000. (b) The tax is levied and must be collected in an amount equal to the value of the aircraft that exceeds $500,000, multiplied by 10 percent. (2) The tax imposed in this section does not apply if the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under RCW 82.48A.010 and the tax has been paid by the present user or by his or her bailor or donor. (3) The tax imposed in this section does not apply in respect to the use by a nonresident of Washington of a noncommercial aircraft, which is registered or licensed under the laws of the state of his or her residence. (4) For the purposes of this section, "value" means the fair market value of the noncommercial aircraft. In the case of a leased noncommercial aircraft in which the consumer is required to make periodic lease payments, "value" of the aircraft means the fair market value of the aircraft at the inception of the lease.

RCW 82.48A.030 Deposit for revenue collected. (Effective April 1, 2026.)

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) *** If chapter 406, Laws of 2025 is enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the sustainable aviation fuel account. If chapter 406, Laws of 2025 is not enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the aeronautics account created in RCW 82.42.090 . If chapter 406, Laws of 2025 is enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the sustainable aviation fuel account. If chapter 406, Laws of 2025 is not enacted by June 30, 2025, the revenue collected under this chapter must be deposited in the aeronautics account created in RCW 82.42.090 .

RCW 82.48A.040 Administration. (Effective April 1, 2026.)

*** CHANGE IN 2026 *** (SEE 2711-S.SL ) *** Chapter 82.32 RCW applies to the administration of the luxury tax authorized in this chapter. Chapter 82.32 RCW applies to the administration of the luxury tax authorized in this chapter.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.48A&full=trueFetched: 6/29/2026