home home Find a law or rule home Excise Tax Advisories home Excise Tax Advisories (ETAs) Excise Tax Advisories (ETAs)
ETA No. Rule Issue Date
051 Reimbursements for performance bond premiums Cancelled 2/2/09
052 Construction of highway tunnels for publicly owned roads Cancelled 3/28/2008
054 Flying instructions, airplane rentals, and use tax liability Cancelled 2/2/09
058 Marketing association: Seller or agent Cancelled 12/29/06
059 Use tax imposed on those using property which they are holding for sale Cancelled 2/2/09
061 Use tax and goods demonstrated in the process of sale Cancelled 2/2/09
063 Transfer and loading stations Cancelled
064 Intercompany loans of gasoline, oil, and similar products Cancelled
065 Transfers from tank farms to bulk plants Cancelled
067 Extracting tax classification in regard to logging operations  (See ETA 2003-3S) Cancelled
069 Service charges on transactions financed through credit cards Cancelled 2/2/09
070 Sales of tangible personal property by a joint venturer to the join venture Cancelled 2/2/09
073 Reimbursements of a venturer in a joint venture Cancelled 2/2/09
075 Mixing of ingredients as "Manufacturing" Repealed
081 Manufacturing where plant and materials used are owned by another Repealed
082 Contractor distinguished from an employee Cancelled
084 Capeheart construction contracts Cancelled
085 Engineering services in connection with design of machinery for sale Repealed
086 Income from a separate corporation organized to conduct part of a parent Cancelled 2/2/09
087 Labor costs paid by another corporation Repealed
088 Please see WAC 458-20-111
Deduction of advance and reimbursements
89-003 A statement of purposes and intent with respect to issues involving the forestry products industry Cancelled 2/2/09
89-005r05 A statement of purpose and intent with respect to the taxability of newspapers and definition of a "Newspaper" Cancelled 12/22/2005
090 Administrative and personnel charges between affliated corporations Cancelled 3/28/2008
90-001 A statement of purpose and intent with respect to issues involving employee placement businesses and their clients Cancelled
091 Lease for purposes of releting Cancelled 1-29-09
092 Railroad switching of interstate carriers Cancelled 2/2/09
093 Interstate commerce, buyers's trucks as carriers Repealed
094 Out-of-state activities related to performance of local installation contract Cancelled 2/2/09
098 Overhead costs in computing value on a cost basis Cancelled 12/29/06
099 Spray materials used in producing timber and the agricultural exemption Repealed