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.
ETA 3166 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs
The Department anticipates reissuing Excise Tax Advisory (ETA) 3166 titled 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs. This ETA has been updated to add the High Unemployment Counties deferral under chapter 82.60 RCW to the list of deferral programs that may be subject to the substantial underpayment penalty on non-qualifying purchases. In addition, formatting and other non-substantive updates were made.
Related statutes and rules
See RCW 82.32.090; 82.60 RCW; 82.63 RCW; 82.74 RCW; 82.75 RCW; 82.82 RCW; WAC 458-20-228
Planned stakeholder meetings
None at this time.
Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than November 16, 2016. 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 or have general questions about this ETA, contact Leslie Mullin at LeslieMu@dor.wa.gov.
Any written comments received will be retained as part of the official Tax Advisory file.