Excise Tax Advisories (ETAs)

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ETA No.	Rule	Issue Date
051	Reimbursements for performance bond premiums	7/8/66
052	Construction of highway tunnels for publicly owned roads	Cancelled 3/28/2008
054	Flying instructions, airplane rentals, and use tax liability	7/15/66
058	Marketing association: Seller or agent	Cancelled 12/29/06
059	Use tax imposed on those using property which they are holding for sale	7/15/66
061	Use tax and goods demonstrated in the process of sale	7/15/66
063	Transfer and loading stations	Cancelled 5/15/2003
064	Intercompany loans of gasoline, oil, and similar products	Cancelled 4/21/2003
065	Transfers from tank farms to bulk plants	Cancelled 5/15/2003
067	Extracting tax classification in regard to logging operations (See ETA 2003-3S)	Cancelled 7/16/2001
069	Service charges on transactions financed through credit cards	3/1/93
070	Sales of tangible personal property by a joint venturer to the join venture	7/15/66
073	Reimbursements of a venturer in a joint venture	7/22/66
075	Mixing of ingredients as "Manufacturing"	Repealed 6/17/2000
081	Manufacturing where plant and materials used are owned by another	Repealed 6/30/2000
082	Contractor distinguished from an employee	Cancelled 2/28/2007
084	Capeheart construction contracts	Cancelled 2/28/2007
085	Engineering services in connection with design of machinery for sale	Repealed 6/30/2000
086	Income from a separate corporation organized to conduct part of a parent	7/22/66
087	Labor costs paid by another corporation	Repealed 6/30/2000
088	Please see WAC 458-20-111 Deduction of advance and reimbursements	Repealed 9/14/2001
89-003	A statement of purposes and intent with respect to issues involving the forestry products industry	10/9/89
89-005r05	A statement of purpose and intent with respect to the taxability of newspapers and definition of a "Newspaper"	Cancelled 12/22/2005
090	Administrative and personnel charges between affliated corporations	Cancelled 3/28/2008
90-001	A statement of purpose and intent with respect to issues involving employee placement businesses and their clients	Cancelled 08/20/2003
091	Lease for purposes of releting	7/22/66
092	Railroad switching of interstate carriers	7/22/66
093	Interstate commerce, buyers's trucks as carriers	Repealed
094	Out-of-state activities related to performance of local installation contract	7/29/66
098	Overhead costs in computing value on a cost basis	Cancelled 12/29/06
099	Spray materials used in producing timber and the agricultural exemption	Repealed 7/16/2001

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