The Department anticipates issuing a new Excise Tax Advisory (ETA) titled Rewards Programs – Retail Sales Tax. This ETA addresses the application of “sales price” to selected types of rewards program awards for retail sales tax purposes. Specifically, the ETA provides guidance and examples clarifying: (1) when awards must be included in the sales price of a customer’s purchase, or (2) when the awards represent a discount excluded from sales price. The Department is requesting comments and stakeholder feedback no later than March 7, 2014. The ETA is linked below.
View draft ETA 31XX
If you have any questions or comments, please provide them to Tim Jennrich TimJe@dor.wa.gov.