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Home / Find a law or rule / Excise Tax Advisories / Excise Tax Advisories (ETAs) Page Content Excise Tax Advisories (ETAs)
Rule No. Rule Definition Status
2001 Numbering and Use of Excise Tax Advisories 7/01/1998
2002r5 Fifth Revision - Low Density Light and Power Utility Deduction 06/24/2003
2002r6 Sixth Revision - Low Density Light and Power Utility Deduction

06/29/2004

2002r7 Seventh Revision - Low Density Light and Power Utility Deduction 06/21/2005
2002r8 Eighth Revision - Low Density Light and Power Utility Deduction 06/19/2006
2002r9 Ninth Revision - Low-Density Light and Power Utility Deduction 05/29/2007
2003 Cancellation of Excise Tax Advisories 07/20/1999
2003-1s Cancellation of Excise Tax Advisories 06/17/2000
2003-2s Cancellation of Excise Tax Advisories 06/30/2000
2003-3s Excise Tax Advisories 07/24/2001
2003-4s Cancellation of Excise Tax Advisories 10/25/2001
2003-5s Cancellation of Excise Tax Advisories 10/09/2003
2003-6s Cancellation of Excise Tax Advisories 07/18/2005
2004 Fund-Raising Activities of Public Schools, Associated Student Body Groups, and Parent Teacher Associations 11/23/1999
2005 Timber Tax Personal Use of Timber by Landowner
Provisions of this document are now included in WAC 458-40-626
Cancelled
2006 Taxability of Air Transportation and Other Activities Performed with Aircraft 09/06/2001
2007 Taxability of Federal Instrumentalities and Federally Created Corporate Entities Cancelled
2008 Deferred Sales Tax 06/05/2002
2009 BTA Nonacquiescences 08/20/2002
2009-1s BTA Nonacquiescence 10/31/2003
2009-2s BTA Nonacquiescence 10/20/2004
2009-3s BTA Nonacquiescence 05/25/2005
2010 Health and physical fitness clubs receiving initiation fees and dues income 10/01/2002
2011 Withdrawal of Published Determinations 01/17/2003
2011-1s Withdrawal of Published Determinations 02/14/2002
2011-2s Withdrawal of Published Determinations 10/31/2003

2011-3s

Withdrawal of Published Determinations

09/19/2005
2012 Manufacturers' Machinery and Equipment Exemption (M&E) 03/31/2003
2012r1 Manufacturers' Machinery and Equipment Exemption 11/8/2006
2012r2 Manufacturers' Machinery and Equipment Exemption (Second Revision) 3/28/2008
2012-1S M&E Rental of Tangible Personal Property and Rental of Equipment with an Operator Cancelled
2012-1sr1 M&E Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator (First Revision) 01/27/2005
2012-1sr2 M&E Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator (Second Revision) 3/28/2008
2012-2s Pollution Control Equipment 03/31/2003
2012-2sr1 Pollution Control Equipment (First Revision) 3/28/2008
2012-3s Electrical Apparatus and Utility Systems 03/31/2003
2012-3sr1 Electrical Apparatus and Utility Systems (First Revision) 3/28/2008
2012-4s Devices 03/31/2003
2012-4s r1 Devices (First Revision) 01/27/2005
2012-4sr2 Devices (Second Revision) 3/28/2008
2012-5s Design and Product Development 03/31/2003
2012-5s r1 Design and Product Development (First Revision) 01/27/2005
2012-5sr2 Design and Product Development (Second Revision) 3/28/2008
2012-6s Manufacturing Site 03/31/2003
2012-6sr1 Manufacturing Site (First Revision) 3/28/2008
2012-7s Buildings, Fixtures, and Support Facilities 03/31/2003
2012-7sr1 Buildings, Fixtures, and Support Facilities (First Revision) 3/28/2008
2012-8s Computers 03/31/2003
2012-8s r1 Computers (First Revision) 01/27/2005
2012-8sr2 Computers (Second Revision) 3/28/2008
2012-9s Prototypes 03/31/2003
2012-9sr1 Prototypes (First Revision) 3/28/2008
2012-10s Manufacturers' Machinery and Equipment Exemption--Research and Development 11/8/2006
2012-10sr1 Research and Development (First Revision) 3/28/2008
2013 Qtip Elections and Washington's Estate Tax Cancelled
2014 Sales to Nonresidents of Jurisdictions Imposing a Sales Tax of Less Than Three Percent 06/26/2003
2014r2 Sales to Nonresidents of Jurisdictions Imposing a Sales Tax of Less than Three Percent (Second Revision) 01/31/2008
2015 Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement 07/22/2003
2016 Temporary Staffing Companies

Cancelled

2016r1 Temporary Staffing Companies (First Revision) 01/04/2005
2016r2 Staffing Companies (Second Revision) 07/06/2006
2016r3 Staffing Companies (Third Revision) 5/22/2007
2017 National streamline sales and use tax agreement 06/29/2004
2018 Alternative credit computation formula - Seasonal employees 11/09/2004
2019 Exemption to cellular telephone 12/01/2004
2020 Auto assistance activities 01/04/2005
2021 Spending for staffing companies 01/04/2005
2022 Warranties and maintenance agreements Cancelled
2022 Warranties and maintenance agreements (First Revision) 06/28/2005
2023 Physical fitness services 04/21/2005
2024 Storing, inspecting, testing, and labeling of canned salmon 09/12/2005
2024r1 Storing, inspecting, testing, and labeling of canned salmon (First Revision) 05/26/2006
2025 Refunds of over collected retail sales tax 06/30/2005
2026 Taxability of credit bureau services 06/30/2005
2027 Taxability of reagents and other diagnostic substances 06/30/2005
2028 Foreign trade zones 02/01/2006
2029 Taxation of network telephone service used to provide Internet access services 02/24/2006
2030 Agricultural burning exemption (Prior to July 1, 2005) 04/28/2006
2031 Camping clubs receiving initiation fees and dues income 04/28/2006
2031r1 Camping clubs receiving initiation fees and dues income 03/06/2008
2032 Cost apportionment - Treatment of costs incurred for multiple purposes 08/03/2006
2032r1 Cost Apportionment - Treatment of Costs Incurred for Multiple Purposes 10/19/2006
2033 On-Site Personnel Working at Multiple Properties 10/16/2006
2035 Processing Perishable Meat Products 3/16/2007
2036 Computing Leasehold Excise Tax at Public Marinas 11/28/2006
2037 Substantial Underpayment Penalty 11/8/2006
2038 Sales to the Washington State National Guard 4/12/2007
2039 Car Sharing Organizations 7/20/2007
     
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