Wash. Admin. Code § 308-78-040

Current through Register Vol. 24-23, December 1, 2024

Section 308-78-040 - Tax exempt sales by licensed distributors

When may a licensed distributor sell aircraft fuel without collecting the aircraft fuel tax? When delivery is made by the distributor to any of the following:

(1) A destination outside the state;

(2) United States or foreign government agencies;

(3) Directly into the aircraft fuel tanks of equipment operated by air carriers, supplemental air carriers, and foreign flag carriers operating under the Federal Aviation Regulations, and local service commuters;

(4) Another licensed distributor;

(5) To a purchaser who delivers the fuel for export under RCW 82.42.030 or 82.42.070; or

(6) Into the bulk storage tank of a certified user.

Wash. Admin. Code § 308-78-040

Statutory Authority: RCW 82.42.040. 09-07-077, § 308-78-040, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. 01-08-083, § 308-78-040, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097, § 308-78-040, filed 9/20/99, effective 10/21/99; 90-13-039 (Order PFT 90-05), § 308-78-040, filed 6/14/90, effective 7/15/90; 85-04-027 (Order PFT 85-001), § 308-78-040, filed 1/31/85; 82-20-093 (Order MV 696), § 308-78-040, filed 10/6/82; Order 69-10-2, § 308-78-040, filed 10/29/69; Rule C, filed 9/12/67; Emergency Rule C, filed 7/21/67.