Excise Tax Advisories (ETA) are
interpretive statements issued by the Department of Revenue under authority of
RCW 34.05.230. ETAs explain the Department’s policy regarding how tax law
applies to a specific issue or specific set of facts. They are advisory for
taxpayers; however, the Department is bound by these advisories until
superseded by Court action, Legislative action, rule adoption, or an amendment
to or cancellation of the ETA.
Note: Excise Tax Advisories replaced Excise Tax Bulletins effective July 1, 1998.
Click on the range containing the ETA number you want to research: