Interstate commerce - import and export shipments

From the 2024 DOR Tax Exemption Study

82.04.610 - Interstate commerce - import and export shipments Description The sale of tangible personal property in export commerce is exempt from B&O tax. Tangible personal property is in export commerce when the seller delivers the property to the: - Buyer in a foreign country. - Carrier consigned to transport the property to a foreign country. - Buyer at shipside or aboard the buyer's vehicle of transportation and it is clear the export process has started. - Buyer who is in Washington if the property can be transported to a foreign destination under its own power, the seller files an export declaration and the buyer immediately transports the product to a foreign country (excludes motor vehicles). The sale of tangible personal property in import commerce is not exempt from B&O tax, except for the following wholesale sales: - Sales of unroasted coffee beans. - Sales between a parent company and its wholly owned subsidiary. Purpose Codifies the department's tax policies regarding imports and exports (WAC 458-20- 193C). This statute provides clarity concerning the taxation of property in the process of international shipment. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 20