{"data":{"id":"us-wa/rcw-82.42.030","jurisdiction":"us-wa","citation":"RCW 82.42.030","heading":"Exemptions.","body":"The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered or used in this state does not apply to:\n(1) Aircraft fuel sold for export and exported from this state;\n(2) Aircraft fuel imported into the state in interstate or foreign commerce and intended to be sold while in interstate or foreign commerce;\n(3) Aircraft fuel sold to an agency of the United States government;\n(4) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by an air carrier or supplemental air carrier operating under a certificate of public convenience and necessity under the provisions of the federal aviation act of 1958, P.L. 85-726, as amended;\n(5) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by a local service commuter;\n(6) Aircraft fuel sold to emergency medical air transport entities;\n(7) Aircraft fuel sold to a licensed aircraft fuel distributor;\n(8) Aircraft fuel delivered into the bulk storage tank of a certified user;\n(9) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and\n(10) Aircraft fuel used in the operation of aircraft when such operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.","path":["Title 82","Chapter 82.42"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.42.030","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:29:22Z","sha256":"7eb12af6d1352580073676a9de8d7476a8ec7341592cebc680c1bd65a211df73","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.42.020","next":"us-wa/rcw-82.42.040"},"notice":"GroundRules: Original legal text. Not legal advice."}