Excise Tax Advisories (ETAs) are interpretive statements issued by the Department authorized by RCW 34.05.230. ETAs are advisory and used to explain the Department’s policy regarding how tax law applies to a specific issue or set of facts.
ETA Number | ETA Title | ETA Date Filed | |
---|---|---|---|
3043 | Low Density Light and Power Utility Deduction | ||
3221 | Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings | ||
3014 | Self-Produced Fuels | ||
3240 | Working Families Tax Credit – Annual Updates | ||
3196 | B&O Deduction for Affiliated Qualified Employers of Record | ||
3239 | Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities | ||
3076 | Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties | ||
3128 | Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner | ||
3238 | Interest Received on Direct Obligations of the Federal Government | ||
3213 | Data Center Exemption Duration | ||
3237 | Prosthetic Devices Sold by Chiropractors | ||
3236 | AT&T Services, Inc. v. Department of Revenue | ||
3191 | Rewards Programs | ||
3235 | Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering | ||
3183 | International Investment Management Services | ||
3112 | Processing Perishable Meat Products | ||
3133 | Withdrawal of published determinations | ||
3234 | Blending of Petroleum Products at Storage Terminals | ||
3233 | Discount Vouchers and Other Types of Payment or Credit Vouchers | ||
3232 | Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate | ||
3231 | Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses | ||
3044 | Use Tax Modification to Aircraft Dealers | ||
3230 | Membership Fees and Dues Allocation | ||
3229 | Nonprofit Organizations Receiving Governmental Funds for Habitat Restoration Projects | ||
3228 | Retail Sales and Use Tax on Goodwill Vehicle Repairs | ||
3227 | Taxability of Salmon Recovery Grants Received by Nonprofit Organizations | ||
3226 | Applicability of Leasehold Excise Tax to Leases of Dark Fiber from Public Owners | ||
3225 | Construction on Real Property “of or for” the United States | ||
3224 | Taxability of Shared Loss Payments from FDIC | ||
3223 | Taxability of Restaurant and Grocery Delivery Services | ||
3107 | Taxability of Credit Bureau Services | ||
3050 | Dump Truck Operators | ||
3086 | Telephone Answering Services | ||
3085 | Eligibility of Taxes for Multiple Activities Tax Credits (MATC) | ||
3032 | Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator | ||
3132 | Casual Sales of Motor Vehicles | ||
3222 | Sales of Feminine Hygiene Products | ||
3188 | Grain Elevators | ||
3210 | Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate | ||
3055 | BTA Non-acquiesence | ||
3220 | Taxability of Cooperative Advertising Receipts | ||
3217 | Tax Exemption for Constructing New Buildings for Aerospace Manufacturing | ||
3215 | Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use | ||
3219 | Taxability of Cemetery Endowment Care Funds | ||
3054 | Sales to residents of states or possessions of the U.S., and territories or provinces of Canada, that do not impose a tax of at least three percent | ||
3195 | Economic Nexus Minimum Thresholds | ||
3218 | Collection Agents: Requirements to exclude certain amounts from gross income | ||
3216 | The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period | ||
3173 | Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances | ||
3214 | B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates | ||
3149 | Taxability of Gross Income Received by Freight Forwarders | ||
3212 | Day Trips for Sightseeing Purposes | ||
3211 | Taxability of Firefighting Activities | ||
3189 | Taxability of Alarm Monitoring Services | ||
3175 | Purchases made with Funds Provided by the Federal Government | ||
3051 | Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies | ||
3187 | Operationally Complete and Tax Deferral Projects | ||
3209 | Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services | ||
3208 | Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies | ||
3207 | Enhanced Delivery Services | ||
3206 | Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund | ||
3205 | Taxability of Telecommunications Support Payments | ||
3203 | Use of a Tribal Resale Exemption Certificate | ||
3204 | Credit Card Processors | ||
3202 | Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus | ||
3047 | Internet Tax Freedom Act (ITFA) | ||
3152 | Off-Site Component Fabrication by Speculative Builders | ||
3201 | Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court | ||
3200 | Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes | ||
3199 | Non-Business Money Transfer Services | ||
3166 | 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs | ||
3114 | Substantial Underpayment Penalty | ||
3167 | Taxability of Fees Charged for Amusement and Recreation Services | ||
3104 | Physical Fitness Services – Specialized Exercise and Conditioning Activities | ||
3122 | Manufacturers' Machinery and Equipment Exemption —Design and Product Development | ||
3198 | Taxability of Home Service Contracts and Mixed Service Contracts | ||
3092 | Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters | ||
3197 | Renewable Energy System Cost Recovery Incentive and Condommiums | ||
3194 | Impact of Getty Images Decision | ||
3193 | Sourcing Dark Fiber Sales | ||
3192 | Professional Employer Organizations | ||
3190 | Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend | ||
3019 | How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed | ||
3186 | Use Tax Liability for Lessees on Leased Tangible Personal Property | ||
3185 | Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property | ||
3184 | Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments | ||
3159 | Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation | ||
3181 | Paymasters and Employers of Record | ||
3024 | Public Works Contracts | ||
3180 | Warehousing/Reselling Prescription Drug B&O Tax Preference | ||
3177 | Digital Products-General Analysis of Tax Liability | ||
3176 | Digital Products-General Implementation | ||
3179 | Washington State Estate Tax Treatment of Same-Sex Spouses | ||
3178 | Domestic International Sales Corporations | ||
3174 | B&O Tax and Out-of-State Printers | ||
3151 | Taxable Transactions by Aircraft Dealers | ||
3172 | Contests of Chance | ||
3171 | Taxation of Dark Fiber (unlit fiber optic cable) | ||
3170 | Sales Tax Sourcing for Installed Manufactured and Modular Homes | ||
3169 | Sourcing Wholesale Sales of Non-Mobile Telecommunications Services | ||
3168 | Meal Assembly Kitchens | ||
3161 | Apportionment of Income by Stockbrokers and Security Houses | ||
3163 | Qualifying Equipment under the Data Center Exemption | ||
3016 | Automobile Towing and Roadside Assistance Services | ||
3084 | Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair | ||
3165 | Dry Stack Boat Storage | ||
3006 | Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. | ||
3066 | Purchase of Personalty for Resale as Realty | ||
3069 | Use Tax on Property Acquired by Inheritance | ||
3162 | Aerospace "tooling" under Substitute Senate Bill 6828 | ||
3097 | Deferred Sales Tax | ||
3093 | Prepaid Telephone Debit Cards | ||
3068 | Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation | ||
3036 | Extermination and Pest Control Services | ||
3096 | Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations | ||
3052 | Retail Sales Tax: Road Construction | ||
3100 | Staffing Companies | ||
3040 | Chemicals Used in Processing by the Pulp Industry | ||
3005 | Intervening Use | ||
3160 | Packers of Horticultural Products and the Taxability of Storage Income | ||
3158 | Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement | ||
3156 | Disaster Relief Funds Provided by FEMA and the Red Cross | ||
3079 | Presumption of Use Within Washington When Resident Purchases Property Out of State | ||
3028 | Payments for Temporary Relocation of Utility Facilities | ||
3135 | Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service | ||
3049 | Component Parts of Watercraft: Life Preservers | ||
3099 | Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement | ||
3117 | Manufacturers’ Machinery and Equipment Exemption | ||
3059 | Processing Meat By-Products | ||
3077 | Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State | ||
3022 | Retail Sales Tax on Items Used in Meat Processing | ||
3025 | Construction of Private Roads Intended to be Dedicated to the County | ||
3115 | Sales to the Washington State National Guard | ||
3057 | Purchase of Billboards: Real Property or Tangible Personal Property | ||
3075 | Condominiums | ||
3020 | Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State | ||
3033 | Public Road Construction for Private Individuals | ||
3131 | Record Keeping Requirements | ||
3095 | Loan Application Deposits | ||
3150 | Payment Prior to Services - When Taxable | ||
3053 | Form Oil Purchased by Building Contractors | ||
3073 | Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations | ||
3018 | Dismantling of Equipment as Retail Sales | ||
3101 | National Streamlined Sales and Use Tax Agreement-- Definition of "Tangible Personal Property" | ||
3045 | Materials Used in Welding Processes | ||
3146 | Sale Without Transfer of Possession | ||
3108 | Foreign Trade Zones | ||
3031 | Layaway Charges | ||
3070 | Taxable Transfers of Capital Assets | ||
3126 | Manufacturers’ Machinery and Equipment Exemption — Prototypes | ||
3090 | Sales of Natural Gas Transported from Origins Outside the State to Points in the State | ||
3042 | Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented | ||
3144 | Amounts Collected by a Mortgagee to Cover Insurance Premiums and Real Estate Taxes Owed by a Mortgagor | ||
3140 | Out-of-State Activities Related to Performance of Local Installation Contract | ||
3105 | Storing, Inspecting, Testing, and Labeling of Canned Salmon | ||
3012 | Cash Shortages and Cash Overages | ||
3124 | Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities | ||
3088 | Taxability of Oil and Chemical Spill Cleanup | ||
3039 | Agricultural Fair Association Exemption | ||
3142 | Business and Occupation Tax on Sale of or Granting a License to Use Intangibles | ||
3154 | Public Road Construction - Off-Site Activities | ||
3103 | Distinguishing Warranties and Maintenance Agreements | ||
3010 | Employee Repayment of Gasoline Costs | ||
3083 | Deductions in Excess of Income | ||
3037 | Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer | ||
3138 | Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment | ||
3120 | Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems | ||
3063 | Printing Industry Use Tax on Consumable Materials and Supplies | ||
3080 | Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method | ||
3034 | Snow Removal and Power Sweeping of Parking Lots and Roads | ||
3136 | Reimbursement of a Venturer in a Joint Venture | ||
3004 | Reimbursements for Performance Bond Premiums | ||
3118 | Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator | ||
3061 | Amounts Awarded for Costs Not Included in the Contract | ||
3078 | Taxability of Interest from Participation Loans | ||
3134 | Transactions Between Related Entities | ||
3027 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | ||
3098 | Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income | ||
3155 | Stimulating Wholesale Sales by Promoting Retail Sales | ||
3116 | Car Sharing Organizations | ||
3058 | Electroplates Manufactured and Used By a Printer | ||
3021 | A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry | ||
3102 | Alternative Credit Computation Formula Seasonal Employment Manufacturers | ||
3056 | Taxability of Air Transportation and Other Activities Performed with Aircraft | ||
3074 | Newspaper Supplements | ||
3130 | Deductibility of Repair and Maintenance Costs of Leased Property | ||
3094 | Sales of Drawings and Plans | ||
3026 | Utility Boxes Used to Ship Cargo in Interstate Commerce | ||
3148 | Public Road Construction Included in a Lump Sum General Construction Contract | ||
3109 | Agricultural Burning Exemption (Prior to July 1, 2005) | ||
3071 | Public Road Construction Materials – Measure of Tax | ||
3017 | Sale of School Photographs | ||
3127 | Manufacturers’ Machinery and Equipment Exemption — Research and Development | ||
3145 | Real Estate Brokers -- Shared Commissions and Expenses | ||
3106 | Refunds of Over Collected Retail Sales Tax | ||
3030 | Parking Fees as Income from Rental of Real Estate | ||
3015 | Camping Clubs Receiving Initiation Fees and Dues Income | ||
3125 | Manufacturers’ Machinery and Equipment Exemption — Computers | ||
3089 | Retail Sales Tax on Telephone Services Sold to Indians | ||
3143 | Computer Programs: Retail or Service | ||
3046 | Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions | ||
3048 | Lease Cancellation Payment | ||
3011 | Railroad Switching of Interstate Carriers | ||
3023 | Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds | ||
3123 | Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site | ||
3067 | Business & Occupation Tax: Contract Assignments | ||
3087 | Bankruptcy Liquidations: Retail Sales and Use Tax | ||
3038 | Deeds of Trust--Trustee Fees | ||
3141 | Retail Sales and Use Tax: Servicemembers’ Civil Relief Act | ||
3029 | Determination of Minimum Value of Tangible Personal Property | ||
3009 | Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture | ||
3121 | Manufacturers' Machinery and Equipment Exemption —Devices | ||
3065 | Oral Instructions Relating to Tax Liability | ||
3082 | Donations to Meal Providers | ||
3035 | Paving Cuts | ||
3137 | Transfer of Capital Assets to Joint Ventures | ||
3119 | Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment | ||
3062 | Amounts Paid under a Penalty Clause |