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Below are drafts of interpretive statements. They have not been adopted yet. For information regarding the drafts below, email us or call 1-800-647-7706.  

Specified Tax Deferrals and Operationally Complete

Brief description

The Department intends to issue a new Excise Tax Advisory (ETA) 3187.2014 tiled Specified Tax Deferrals And Operationally Complete. This ETA explains what “operationally complete” means when used in the following Chapters of the Revised Code of Washington (RCW): 82.60 RCW; 82.63 RCW; 82.74 RCW; and 82.75 RCW. The ETA includes information on filing annual surveys; when an investment project has more than one manufacturing line; and use of an investment for the intended purpose.

Draft ETA

View the draft ETA

Related statutes and rules

See Chapter 82.60 RCW; Chapter 82.63 RCW; Chapter 82.74 RCW; Chapter 82.75 RCW

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to this ETA no later than February 18, 2014. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.

How to make a public comment

If you wish to make a public comment about this ETA, you can email your comment to JosephV@dor.wa.gov.
Any written comments received will be retained as part of the official Tax Advisory file.

General questions

For general questions regarding this draft ETA, contact JosephV@dor.wa.gov.

Cancellation of Excise Tax Advisories (ETAs)

Brief description

The Department anticipates cancelling several Excise Tax Advisories (ETAs).  Following is a list of the ETAs and a description explaining the reason for the proposed cancellation.

Proposed ETAs to cancel


ETA Number ETA Title Reason for Cancellation
3001 Excise Tax Advisories Cross Reference Table This ETA provides a cross reference between the old ETA numbering and the new ETA numbering that became effective February 2, 2009.  There is no longer a need to reference the old ETA numbering.  This ETA is obsolete.
3008 Credit Cards Service Charges on Transactions The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.
3041 Patronage Dividends of Cooperative Associations The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.
3060 Coupons Used in Retail Sales The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.
3064 Taxability of Reagents and Other Diagnostic Substances This ETA addresses the taxability of reagents and other diagnostic substances based on the statutory provisions of RCW 82.08.0281 as they existed for periods prior to July 1, 2004.  The ETA is out of date and no longer has application today.  The Department’s current interpretation and application of law in this area is contained in WAC 458-20-18801.
3081 Effect of Manufacturers’ Rebates on the Measure of Tax Liability The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.
3091 Receipt of Goods Through an Agent This ETA addresses when a shipping company can be an agent of the purchaser for purposes of receiving goods.  The ETA is out of date and no longer has application today.  The Department’s current interpretation and application of law in this area is contained in revised WAC 458-20-193.
3129 Foreign Currency The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.
3147 Make-Ready Services Performed by Dealers The issues addressed in this ETA have been incorporated into revised WAC 458-20-108, which becomes effective on August 21, 2015.

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to the proposed cancellation of the ETAs no later than September 1, 2015. After a review of the feedback, if any, the Department will consider the appropriate next steps in the cancellation process.

How to make a public comment

If you wish to make a public comment about the proposed cancellation of the ETAs, you can email your comment to Kevin Dixon at KevinD@dor.wa.gov.

Any written comments received will be retained as part of the official Tax Advisory file.

General questions

For general questions regarding the proposed cancellation of the ETAs, contact Kevin Dixon at KevinD@dor.wa.gov.