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Excise Tax Advisory (ETA) 3188 explains the proper rate of tax remittance when a grain elevator is expanded pursuant to RCW 82.08.820. Initially issued on February 19, 2014, ETA 3188 is being amended to delete language in the ETA providing guidance on the Department’s interpretation of what a grain elevator “structure” is for purposes of RCW 82.08.820.  The language is being eliminated because the Department has reconsidered its interpretation in the matter and determined that prior the interpretation was too narrow. If you have comments related to this ETA, please provide those comments no later than August 25, 2014.

 

View draft ETA.

 

If you have any questions or comments, please provide them to Atif Aziz at AtifA@dor.wa.gov.