{"data":{"id":"us-wa/rcw-82.04.627","jurisdiction":"us-wa","citation":"RCW 82.04.627","heading":"Exemptions—Commercial airplane parts.","body":"(1) Except as provided in subsection (2) of this section, for purposes of the taxes imposed under this chapter on the sale of parts to the manufacturer of a commercial airplane, the sale is deemed to take place at the site of the final testing or inspection under federal aviation regulation part 21, subpart F or G.\n(2) This section does not apply to:\n(a) Sales of a standard part, such as a nut or bolt, manufactured in compliance with a government or established industry specification;\n(b) Sales of a product produced under a technical standard order authorization or letter of technical standard order design approval pursuant to federal aviation regulation part 21, subpart O; or\n(c) Sales of parts in respect to which final testing or inspection under federal aviation regulation part 21, subpart F or G takes place in this state.\n(3) \"Commercial airplane\" has the same meaning given in RCW 82.32.550.","path":["Title 82","Chapter 82.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.04.627","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:35:58Z","sha256":"321f3068ec19bd34c2e9b199bacca943affe08a794aad5d1137f4645cf539427","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.04.620","next":"us-wa/rcw-82.04.628"},"notice":"GroundRules: Original legal text. Not legal advice."}