Sale of liquefied natural gas to a business operating as a private or common carrier by water in interstate or foreign commerce

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Auto Dealers Exempt Vehicle Sales Print Exempt vehicle sales Who is exempt from retail sales tax? Dealers may sell vehicles or trailers to the following types of customers without collecting retail sales tax: Nonresidents of Washington, including persons from other countries. See Nonresidents . Nonresident military personnel who are temporarily stationed in Washington. See Military . ICC carriers with authority to transport across the state's boundaries. See Interstate and/or Foreign Commerce Carriers . Native Americans and their tribes. See Native Americans . The United States Government. See Government Sales . Foreign Governments and diplomats. See Foreign Diplomats . Specific conditions required There are specific conditions that must be met in order for these sales to be exempt from retail sales tax. Certain affidavits are required to document that the customers have qualified for the sales tax exemption. These affidavits should be retained as permanent records subject to audit. Contradictory information Dealers must exercise good faith and a degree of care when taking affidavits. Other contradictory information in a customer's file may negate the