Excise Tax Advisories (ETAs) are interpretive statements authorized by RCW 34.05.230. ETAs explain the Department’s policy regarding how tax law applies to a specific issue or specific set of facts.
The Department completed a review of all existing ETAs in 2008. As a result of this review, all ETAs were cancelled on February 2, 2009 and those which had a continued use were rewritten (including consolidating ETAs that address similar subjects) and reissued using a new numbering system. The new ETAs are numbered using the following format 3nnn.yyyy.
As a reference to taxpayers and Department personnel, ETA 3001.2009 is a cross reference table showing the old and new ETA numbers or cancellation date.
New Excise Tax Advisories: