*** 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 noncommercial aircraft plus trade-in property of like kind for purchased aircraft exceeds $500,000; or
(ii) In the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft exceeds $500,000 at the inception of the lease.
(b) The additional tax imposed in this subsection only applies to the portion of the selling price in excess of $500,000, or in the case of a lease requiring periodic payments, the fair market value of the noncommercial aircraft in excess of $500,000 at the inception of the lease.
(2) For purposes of this section, "noncommercial aircraft" means any aircraft as defined in RCW 82.48.010, but does not include:
(a) Aircraft exempt from taxes under RCW 82.48.100; and
(b) "Commercial airplane" as defined in RCW 82.32.550.