Special fuel purchased in WA but used outside of state

From the 2024 DOR Tax Exemption Study

82.08.0255(2); 82.12.0256(1) - Special fuel purchased in WA but used outside of state Description Persons engaged in interstate commerce may claim a credit or refund for retail sales or use taxes paid on fuel delivered in Washington but transported and used outside of Washington. Purpose To not interfere with interstate commerce. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this credit would not increase revenues. Interstate carriers would likely exemption shift their fuel purchases to other states. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - The taxpayer savings from the credit is reflected in the savings for special fuel used on public highways. - A repeal of this exemption results in no revenue impact. Data Sources - Department of Revenue, Excise tax data Additional Additional Information Information Category: Interstate Commerce Year Enacted: 1983 Primary Beneficiaries: Interstate carriers Taxpayer Count: 0 Program Incons