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Excise Tax Advisories (ETA) are interpretive statements issued by the Department of Revenue under authority of RCW 34.05.230. ETAs explain the Department’s policy regarding how tax law applies to a specific issue or specific set of facts. They are advisory for taxpayers; however, the Department is bound by these advisories until superseded by Court action, Legislative action, rule adoption, or an amendment to or cancellation of the ETA.

Note: Excise Tax Advisories replaced Excise Tax Bulletins effective July 1, 1998.

Click on the range containing the ETA number you want to research:

000 - 050	051 - 100 Includes RPM series	101 - 150
151 - 200	201 - 250	251 - 300
301 - 350	351 - 400	401-450
451-500	501 - 550	551 & Up
2000 series

More information

Cross-reference of Rules to ETAs

Property Tax Advisories