Interstate commerce - import and export shipments

From the 2024 DOR Tax Exemption Study

the logs must be delivered to either a wharf, dock, or ship side; (2) the delivery point must be on tidewater or a navigable tributary; and (3) the logs must be (a) forwarded to the interstate or foreign destination from the delivery point, (b) without intervening transportation, (c) by vessel. See RCW 82.16.050(9); Rule 13501(13). Only the “last haul” before the logs are loaded onto the ship is eligible. Rule 13501(13)(a). Here, even though Taxpayer has provided a qualifying Form 45 documenting its hauls to the [Forest Product Company] airport yard, the yard identified on the form does not qualify as an export facility under the Rule because it is not located on navigable waters where interstate or foreign commerce begins. In addition, Taxpayer is not making the last haul to the location where the logs are loaded onto the ship. Instead, [Forest Product Company] makes the last haul from its airport yard to the export facility. Thus, hauls identified on the form are not eligible for the PUT deduction for delivery to export facilities under RCW 82.16.050(9) and Rule 13501(13).4 3 Rule 13501(13)(b) provides that a document proving entitlement to the deduction is sufficient if it is s