Interstate commerce - import and export shipments

From the 2024 DOR Tax Exemption Study

82.08.990 - Interstate commerce - import and export shipments Description The sale of tangible personal property in export commerce is exempt from sales tax. Tangible personal property is in export commerce when the seller delivers the property to the: - Buyer in a foreign country. - Carrier consigned to transport the property to a foreign country. - Buyer at shipside or aboard the buyer’s vehicle of transportation and it is clear the export process has started. - Buyer who is in Washington if the property can be transported to a foreign destination under its own power, the seller files an export declaration and the buyer immediately transports the product to a foreign country (excludes motor vehicles). Purpose Codifies the department's tax policies regarding imports and exports (WAC 458-20- 193C). This statute provides clarity concerning the taxation of property in the process of international shipment. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would not increase revenues. These sales woul