The following is an excerpt that shows that goods exported from Washington are tax exempt provided they meet the requirements laid out in the legislation. You should have the vendor check with their accountant to ensure that they meet the requirements.

Washington Administrative Code

WAC 458-20-193C

Imports and exports — Sales of goods from or to persons in foreign countries.

Exports. A deduction is allowed with respect to export sales when as a necessary incident to the contract of sale the seller agrees to, and does deliver the goods (1) to the buyer at a foreign destination; or (2) to a carrier consigned to and for transportation to a foreign destination; or (3) to the buyer at shipside or aboard the buyer's vessel or other vehicle of transportation under circumstances where it is clear that the process of exportation of the goods has begun, and such exportation will not necessarily be deemed to have begun if the goods are merely in storage awaiting shipment, even though there is reasonable certainty that the goods will be exported. The intention to export, as evidenced for example, by financial and contractual relationships does not indicate "certainty of export" if the goods have not commenced their journey abroad; there must be an actual entrance of the goods into the export stream.

     In all circumstances there must be (a) a certainty of export and (b) the process of export must have started.

     It is of no importance that title and/or possession of the goods pass in this state so long as delivery is made directly into the export channel. To be tax exempt upon export sales, the seller must document the fact that he placed the goods into the export process. That may be shown by the seller obtaining and keeping in his files any one of the following documentary evidence:

     (1) A bona fide bill of lading in which the seller is shipper/consignor and by which the carrier agrees to transport the goods sold to the foreign buyer/consignee at a foreign destination; or

     (2) A copy of the shipper's export declaration, showing that the seller was the exporter of the goods sold; or

     (3) Documents consisting of:

     (a) Purchase orders or contracts of sale which show that the seller is required to get the goods into the export stream, e.g., "f.a.s. vessel"; and

     (b) Local delivery receipts, trip sheets, waybills, warehouse releases, etc., reflecting how and when the goods were delivered into the export stream; and

     (c) When available, United States export or customs clearance documents showing that the goods were actually exported; and

     (d) When available, records showing that the goods were packaged, numbered, or otherwise handled in a way which is exclusively attributable to goods for export.

     Thus, where the seller actually delivers the goods into the export stream and retains such records as above set forth, the tax does not apply. It is not sufficient to show that the goods ultimately reached a foreign destination; but rather, the seller must show that he was required to, and did put the goods into the export process.