The Washington State Department of Revenue submitted this 2021 report to the Legislature updating the state's action plan regarding Federal Aviation Administration (FAA) policy on airport revenue. The FAA requires that any state or local taxes on aviation fuel enacted after December 30, 1987—including the hazardous substance tax, petroleum products tax, and local sales and use taxes—be spent exclusively on airport and aviation purposes. The report also recommends a method for separately tracking the amounts collected from these taxes on aviation fuel, developed in consultation with the Washington State Department of Transportation's Aviation Division.Open full document
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A report from the Washington State Department of Revenue updating the action plan regarding FAA policy on airport revenue use, focusing on tracking methods for hazardous substance tax and petroleum products tax on aviation fuel. The report addresses federal requirements that certain state and local taxes on aviation fuel be used exclusively for airport purposes and aviation programs.