RCW 82. 08.0262. Present Washington law also exempts from the Washington State use tax: "The use of any airplane ... used primarily in conducting interstate or foreign commerce by trans-
RCW 82. 32.330(2) prohibits the disclosure of Confidential Tax Information except as expressly authorized under RCW 82.32.330(3). It is a misdemeanor for any person acquiring Confidential Licensing Information or Confidential Tax Information under this Agreement to disclose such information in violation of the disclosure limitations stated in RCW 19.02.115 and RCW 82.32.330. Partner will require employees with access to Confidential Licensing Information and/or Confidential Tax Information to sign a copy of the confidentiality agreement attached at Exhibit C.
RCW 82. 04.050. Based on the foregoing, Boeing is of the opinion that under present law, if the Exemption Certificate required by the rules of the Washington State Tax Commission is given by Customer to Boeing, the sale of the Aircraft by Boeing to Customer will not be subject to Washington sales or use tax, and Boeing need not collect from Customer either a Washington sales tax or a Washington use tax as a result of such sale. As of the date of this opinion, Boeing is not aware of any implemented or pending Washington State legislation that will impose a sales, use, value added or similar transfer tax on the Aircraft within the period contemplated for delivery of the Aircraft.
RCW 82. 04.050. [ ]
RCW 82. 04.050. Based on the foregoing, Boeing is of the opinion that under present law, if the exemption certificate required by the rules of the Washington State Department of Revenue is furnished by Customer to Boeing, the sale of the Aircraft by Boeing to Customer will not be subject to Washington State sales or use tax, and Boeing is not required to collect from Customer a Washington State sales or use tax as a result of such sale. As of the date of this Letter Agreement, Boeing is not aware of any codified law or pending Washington State legislation that will impose a sales, use or similar transfer tax on the Aircraft within the period contemplated for delivery of the Aircraft. 2. United States Federal Income Taxes As of the date of this Letter Agreement, under present United States federal law, the sale of aircraft to the Customer is not subject to federal income taxes imposed on the Customer related to the Aircraft or its Buyer Furnished Equipment within the period contemplated for delivery of the Aircraft, nor is Boeing aware of any codified law or pending federal legislation regarding such taxes. As of the date of this letter agreement, United States federal tax law has not enacted a value added tax, goods and services tax, or other consumption type tax. 3. Cooperation and Mitigation If prior to delivery of the Aircraft, United States federal income tax law or Washington State sales and use tax law has enacted or current law amended such that the delivery in Washington State of any Aircraft directly from Boeing or a Boeing assignee to Customer results in tax exposure to either party different from that described in paragraphs 1 and 2, above, the parties shall work together as permitted by applicable law to minimize the exposure to such taxes. WJE-LA-05130-LA-2105122 Page 3 BOEING PROPRIETARY 4. Confidential Treatment The information contained herein represents confidential business information and has value precisely because it is not available generally or to other parties. Customer will limit the disclosure of its contents to (i) Customer and Customer affiliates’ employees, officers and directors and (ii) Customer and Customer affiliates’ legal counsel, professional advisors and auditors subject to a duty of confidence or a non- disclosure undertaking, in each case with a need to know the contents for purposes of helping Customer perform its obligations under the Purchase Agreement and who understand they are not to disclose its contents to any other p...
