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
451 Corporate distribution of stock dividends Repealed
455 Computer Programs: Retail or service Cancelled 2/2/09
456 Taxability of print shops plate production and printing charges Cancelled 2/2/09
458 Condominiums Cancelled 2/2/09
459 Interest received on direct obligations of the federal government Cancelled
460 Deductibility of interest received on investments or loans primarily secured by first mortgages or trust deeds on nontransient residential properties) Cancelled 2/2/09
461 Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor) Cancelled 2/2/09
462 Taxability of interest form loans secured by undeveloped land Cancelled 2/2/09
463 Taxability of interest form participation loans Cancelled 2/2/09
465 Shearing steel sheets & slitting steel coils Repealed
466 Assembly of fruit bins as manufacturing Repealed
469 Rerolling paper rolls, cutting paper to specific lengths, embossing, folding, and packaging as manufacturing Repealed
474 Taxability of the manufacture of "refinery gas" Repealed
476 Presumption of use within Washington when resident purchases property out of state Cancelled 2/2/09
479 Use tax applied to manufacturer's use of government-owned tooling Repealed
481 Sales or use tax applicable to items both leased and used for personal use Cancelled 6/29/07
482 Meaning of "resale … in the regular course of business" Cancelled 2/2/09
484 Corportation and stockholder distinct entities for business and occupation tax purposes Cancelled 2/2/09
486 Moving a structure (bridge) as a retail sale Cancelled
487 Cleaning settling ponds as retail sales Cancelled 2/2/09
488 Conditions under which a contractor-owner relationship exists Cancelled
489 Lessee as speculative builder Cancelled 12/29/06
490 Interest on construction loan taxable as part of contract price Cancelled
494 Effect of manufacturer’s rebate on the measure of tax liability Cancelled 2/2/09
499 Tax liability on materials purchased by contractors in Idaho for use in Washington Repealed