Based on our findings, we recommend that the Legislature remove the existing sunset for the current partial Sales and Use Tax (SUT) exemption for bunker fuel sales, and make the exemption permanent. This action would result in treating bunker fuel sales similarly to other export sales and place California ports on par with other U.S. out-of-state ports. We also recommend that the Legislature review the appropriateness of current SUT treatment of fuel sales to common carriers other than vessels, including air and rail common carriers.