Excise Tax Advisories (ETAs)

Find a law or rule

ETA No.	Rule	Issue Date
356	Use Tax: Rentals put to personal use	6/5/70
357	Bailments: Handling and cleaning charges	6/5/70
359	Inventory transfers to branches prior to opening	Cancelled 5/15/2003
360	Retail sales tax: constitutional issues	Repealed 9/14/2001
361	Retail sales and use tax: soldiers and sailors civil relief act	6/5/70
364	Component parts of watercraft: life preservers	6/12/70
365	Dump truck operators	1/30/74
366	Road construction under federal timber purchase agreements	Repealed 6/30/2000
367	Clearing land and moving earth for commercial farmers	Repealed 8/08/2001
369	Retail sales tax: tree-planting and tree-thinning	Repealed 7/16/2001
370	Retail sales tax: off-site construction	6/12/70
372	Retail sales tax: public road construction	6/12/70
373	Retail sales tax: logging performed as an incident to construction of privately owned roads	Repealed 7/16/2001
374	Form oil purchased by building contractors	6/12/70
376	Speculative builders in joint ventures	6/12/70
377	Retail sales tax: contract reimbursements	6/19/70
378r04	Transient Guests – Message service charges	Cancelled 6/20/2004
379	Laundry equipment used in facilitating sales	6/19/70
381	Wholesale sales of rye and milo. (The document provides an incorrect statutory citation and incorrect tax rates).	Cancelled 02/15/01
383	Business tax upon sale or lease of patents	6/19/70
386	Consignee or seller	Cancelled 6/29/07
387	Title insurance companies’ retail sales tax liability upon supplies	6/19/70
392	Electroplates manufactured and used outside the state	7/3/70
394	Activities for his own use or incidental to the taxpayer’s major activity	Repealed 7/16/2001
395	In-state sales of manufactured raw seafood products	Repealed
397	Please see WAC 458-20-140 Photo-finishing for out-of-state customers	Repealed 9/14/2001
398	Combining items to achieve a special purpose product in manufacturing	Repealed 6/17/2000

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