RCW 82.12.025661 — Exemptions — Aircraft maintenance repair — Building construction

(Expires January 1, 2031.) (1) The provisions of this chapter do not apply with respect to the use of: (a) Tangible personal property that will be incorporated as an ingredient or component in constructing new buildings for: (i) An eligible maintenance repair operator; or (ii) a port district, political subdivision, or municipal corporation, to be leased to an eligible maintenance repair operator; or (b) Labor and services rendered in respect to installing, during the course of constructing such buildings, building fixtures not otherwise eligible for the exemption under RCW 82.08.02565 . (2) The eligibility requirements, conditions, and definitions in RCW 82.08.025661 apply to this section, including the filing of a complete annual report with the department under RCW 82.32.534 . (3) This section expires January 1, 2031. [ 2023 c 414 s 2 ; 2016 c 191 s 3 .] Notes: Tax preference performance statement exemption — 2023 c 414: See note following RCW 82.08.025661 . Tax preference performance statement — 2016 c 191 ss 2 and 3: See note following RCW 82.08.025661 . Effective date — 2016 c 191: See note following RCW 82.08.025661 .