Washington § 82.12.02566 - Exemptions — Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption.

Full text of Washington Revised Code of Washington § 82.12.02566 — Exemptions — Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption., with citation guidance and answers to common questions.

§ 82.12.02566. Exemptions — Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption.

(1) The provisions of this chapter shall not apply with respect to the use of tangible personal property incorporated into a prototype for aircraft parts, auxiliary equipment, or modifications; or in respect to the use of tangible personal property that at one time is incorporated into the prototype but is later destroyed in the testing or development of the prototype.
(2) This exemption does not apply in respect to the use of tangible personal property by any person whose total taxable amount during the immediately preceding calendar year exceeds twenty million dollars. For purposes of this section, "total taxable amount" means gross income of the business and value of products manufactured, less any amounts for which a credit is allowed under RCW 82.04.440.
(3) State and local taxes for which an exemption is received under this section and RCW 82.08.02566 shall not exceed one hundred thousand dollars for any person during any calendar year.
(4) Sellers obligated to collect use tax shall collect tax on sales subject to this exemption. The buyer shall apply for a refund directly from the department.
[ 2003 c 168 s 209; 1997 c 302 s 2; 1996 c 247 s 5.]

Notes

Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Effective date—1997 c 302: See note following RCW 82.08.02566.
Findings—Intent—1996 c 247: See note following RCW 82.08.02566.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.12.02566

What does Revised Code of Washington § 82.12.02566 cover?

Section 82.12.02566 ("Exemptions — Use of tangible personal property incorporated in prototype for aircraft parts, auxiliary equipment, and aircraft modification — Limitations on yearly exemption.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.12.02566?

A common citation format is "Revised Code of Washington § 82.12.02566" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.12.02566 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.