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
004 Road construction – Contractors applying sand, gravel and rock sales tax – Use tax Cancelled 2/2/09
013 Sales taxliability on dual purpose chemicals in the production process Cancelled
014 Sale without transfer of possession Cancelled 2/2/09
016 Job site plans and public road construction contracts Cancelled 2/2/09
017 Labor and services of a subcontractor Cancelled
019 Engaging in business within the state

Cancelled 1/30/2006

020 Please see WAC 458-20-193(6) Catalogues purchased within the state for distribution without Cancelled
021 Value of materials used by producer in performance of public road contract Cancelled 12/29/06
022 Service charges on goods purchased for export Cancelled
023 Use tax on articles manufactured by a public road contractor Cancelled 2/2/09
025 Manufacturing and what constitutes taxable activity  (See ETA 2003-1S) Cancelled
027 Testing and engineering services by an out-of-state corporation Cancelled 12/29/06
029 Cooking crabs as manufacturing within the state  (See ETA 2003-1S) Cancelled
034 Make-ready services performed by dealers Cancelled 2/2/09
035 Municipal income meters in a ferry terminal parking lot

Cancelled 1-29-09

046 Joint venture agreement: A prime contract or a subcontract Cancelled
048 Exemption of dues from business and occupation tax Cancelled 1-29-09
049 Public road construction included in a lump sum general construction contract Cancelled 2/2/09
050 Management charges from parent to subsidiary Cancelled 3/28/2008