To qualify as an exempt export sale, the seller must meet one of three requirements:
- The seller must deliver the goods to the buyer, to a place in another country.
- The seller must deliver the goods to a for-hire carrier who transports the goods to a place in another country.
- The seller must deliver the goods to the buyer at shipside or aboard the buyer’s vessel or other transportation vehicle for export. In addition, the export process should obviously be started. The exports process has not started even if the goods are in boxes ready to ship.
Source wa.gov
