Exemption

Fuel sold to foreign governments

Fuel Tax exemption · RCW 82.38.080(2)(b) · enacted 1967

All exemptions & deductions

Details

Citation
RCW 82.38.080(2)(b)
Study reference
E1249-1
Tax type
Fuel Tax
Preference type
Exemption
Category
Government
Year enacted
1967
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: M · FY 2026: M · FY 2027: M
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: M · FY 2025: M · FY 2026: M · FY 2027: M

CTI = confidential taxpayer information · D = unable to disclose

From the 2024 DOR Tax Exemption Study

82.38.080(2)(b) - Fuel sold to foreign governments Description Fuel sold to foreign diplomatic and consular missions is exempt from the special fuel taxes if the foreign government represented grants an equivalent exemption to missions and personnel of the U.S. performing similar services in the foreign country. Purpose To maintain good foreign relations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the fuel tax collections growth rate reflected in the Transportation Revenue Forecast Council's March 2023 forecast. Data Sources - Department of Licensing, Fuel tax data - Transportation Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Government Year Enacted: 1

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: