82.36.245 - Exemption -- Sales to foreign diplomatic and consular missions. - Washington Statutes

Exemption — Sales to foreign diplomatic and consular missions.

Sales of motor vehicle fuel to qualified foreign diplomatic and consular missions and their qualified personnel, made under rules prescribed by the director, are exempt from the tax imposed under this chapter if the foreign government represented grants an equivalent exemption to missions and personnel of the United States performing similar services in the foreign country. Only those foreign diplomatic and consular missions and their personnel which are determined by the United States department of state as eligible for the tax exemption, may claim this exemption under rules prescribed by the director.

[1989 c 193 § 2.]