Fuel sold to foreign governments

From the 2024 DOR Tax Exemption Study

15-0302, 36 WTD 222 (2017) | 04/28/2017 | [36WTD222.pdf](/sites/default/files/2021-10/36WTD222.pdf) | A limited liability company that sells non-prescription dietary supplements and health foods through its internet website requests a refund for the taxes it paid to the Department, arguing that it does not have nexus with Washington State, and that the taxes imposed on it violate the fourth prong of the test in Complete Auto Transit v. Brady, 430 U.S. 274, 97 S. Ct. 1076, 51 L.Ed.2d 326 (1977) by not being fairly related to the services provided by this State. We deny the petition. Det. No. 16-0248, 36 WTD 236 (2017) | 04/28/2017 | [36WTD236.pdf](/sites/default/files/2021-10/36WTD236.pdf) | A Washington taxpayer objects to the assessment by the Department of use tax on transportation charges associated with the transport and delivery of materials the taxpayer used in a government contracting project completed in Washington. . . . The taxpayer contends that the Department improperly included transportation costs in the measure of use tax. Taxpayer’s petition is denied . . . . [T]ransport charges are included in the measure of use tax in addition to the value of the goods