Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.48A.010 Luxury aircraft tax.
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*** 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 noncommerc…
RCW 82.48A.020 Use tax if value of aircraft exceeds $500,000—Exception.
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*** 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 …
RCW 82.48A.030 Deposit for revenue collected.
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*** 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 colle…
RCW 82.48A.040 Administration.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***Chapter 82.32 RCW applies to the administration of the luxury tax authorized in this chapter.[ 2025 c 417 s 210.]Notes:Effective date—2025 c 417 ss 207-211: See note following RCW 82.48A.010.Findings—Intent—2025 c 417: See note following …