Excise Tax Advisories (ETAs) are interpretive statements issued by the Department authorized by RCW 34.05.230. ETAs are advisory and used to explain the Department’s policy regarding how tax law applies to a specific issue or set of facts.
ETA Number | ETA Title | ETA Date Filed | |
---|---|---|---|
3049 | Component Parts of Watercraft: Life Preservers | ||
3079 | Presumption of Use Within Washington When Resident Purchases Property Out of State | ||
3028 | Payments for Temporary Relocation of Utility Facilities | ||
3135 | Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service | ||
3117 | Manufacturers’ Machinery and Equipment Exemption | ||
3059 | Processing Meat By-Products | ||
3099 | Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement | ||
3025 | Construction of Private Roads Intended to be Dedicated to the County | ||
3077 | Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State | ||
3022 | Retail Sales Tax on Items Used in Meat Processing | ||
3115 | Sales to the Washington State National Guard | ||
3057 | Purchase of Billboards: Real Property or Tangible Personal Property | ||
3033 | Public Road Construction for Private Individuals | ||
3131 | Record Keeping Requirements | ||
3075 | Condominiums | ||
3020 | Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State | ||
3053 | Form Oil Purchased by Building Contractors | ||
3095 | Loan Application Deposits | ||
3150 | Payment Prior to Services - When Taxable | ||
3101 | National Streamlined Sales and Use Tax Agreement-- Definition of "Tangible Personal Property" | ||
3073 | Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations | ||
3018 | Dismantling of Equipment as Retail Sales | ||
3108 | Foreign Trade Zones | ||
3031 | Layaway Charges | ||
3045 | Materials Used in Welding Processes | ||
3146 | Sale Without Transfer of Possession | ||
3126 | Manufacturers’ Machinery and Equipment Exemption — Prototypes | ||
3070 | Taxable Transfers of Capital Assets | ||
3140 | Out-of-State Activities Related to Performance of Local Installation Contract | ||
3105 | Storing, Inspecting, Testing, and Labeling of Canned Salmon | ||
3090 | Sales of Natural Gas Transported from Origins Outside the State to Points in the State | ||
3042 | Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented | ||
3144 | Amounts Collected by a Mortgagee to Cover Insurance Premiums and Real Estate Taxes Owed by a Mortgagor | ||
3124 | Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities | ||
3012 | Cash Shortages and Cash Overages | ||
3154 | Public Road Construction - Off-Site Activities | ||
3103 | Distinguishing Warranties and Maintenance Agreements | ||
3088 | Taxability of Oil and Chemical Spill Cleanup | ||
3039 | Agricultural Fair Association Exemption | ||
3142 | Business and Occupation Tax on Sale of or Granting a License to Use Intangibles | ||
3010 | Employee Repayment of Gasoline Costs | ||
3083 | Deductions in Excess of Income | ||
3037 | Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer | ||
3138 | Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment | ||
3120 | Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems | ||
3063 | Printing Industry Use Tax on Consumable Materials and Supplies | ||
3080 | Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method | ||
3034 | Snow Removal and Power Sweeping of Parking Lots and Roads | ||
3136 | Reimbursement of a Venturer in a Joint Venture | ||
3118 | Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator | ||
3061 | Amounts Awarded for Costs Not Included in the Contract | ||
3004 | Reimbursements for Performance Bond Premiums | ||
3027 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | ||
3078 | Taxability of Interest from Participation Loans | ||
3134 | Transactions Between Related Entities | ||
3116 | Car Sharing Organizations | ||
3058 | Electroplates Manufactured and Used By a Printer | ||
3098 | Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income | ||
3155 | Stimulating Wholesale Sales by Promoting Retail Sales | ||
3102 | Alternative Credit Computation Formula Seasonal Employment Manufacturers | ||
3021 | A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry | ||
3056 | Taxability of Air Transportation and Other Activities Performed with Aircraft | ||
3130 | Deductibility of Repair and Maintenance Costs of Leased Property | ||
3074 | Newspaper Supplements | ||
3109 | Agricultural Burning Exemption (Prior to July 1, 2005) | ||
3094 | Sales of Drawings and Plans | ||
3026 | Utility Boxes Used to Ship Cargo in Interstate Commerce | ||
3148 | Public Road Construction Included in a Lump Sum General Construction Contract | ||
3127 | Manufacturers’ Machinery and Equipment Exemption — Research and Development | ||
3071 | Public Road Construction Materials – Measure of Tax | ||
3017 | Sale of School Photographs | ||
3106 | Refunds of Over Collected Retail Sales Tax | ||
3030 | Parking Fees as Income from Rental of Real Estate | ||
3145 | Real Estate Brokers -- Shared Commissions and Expenses | ||
3125 | Manufacturers’ Machinery and Equipment Exemption — Computers | ||
3015 | Camping Clubs Receiving Initiation Fees and Dues Income | ||
3046 | Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions | ||
3048 | Lease Cancellation Payment | ||
3089 | Retail Sales Tax on Telephone Services Sold to Indians | ||
3143 | Computer Programs: Retail or Service | ||
3023 | Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds | ||
3123 | Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site | ||
3067 | Business & Occupation Tax: Contract Assignments | ||
3011 | Railroad Switching of Interstate Carriers | ||
3029 | Determination of Minimum Value of Tangible Personal Property | ||
3087 | Bankruptcy Liquidations: Retail Sales and Use Tax | ||
3038 | Deeds of Trust--Trustee Fees | ||
3141 | Retail Sales and Use Tax: Servicemembers’ Civil Relief Act | ||
3121 | Manufacturers' Machinery and Equipment Exemption —Devices | ||
3065 | Oral Instructions Relating to Tax Liability | ||
3009 | Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture | ||
3082 | Donations to Meal Providers | ||
3035 | Paving Cuts | ||
3137 | Transfer of Capital Assets to Joint Ventures | ||
3119 | Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment | ||
3062 | Amounts Paid under a Penalty Clause | ||
3156 | Disaster Relief Funds Provided by FEMA and the Red Cross | ||
3158 | Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement | ||
3160 | Packers of Horticultural Products and the Taxability of Storage Income | ||
3097 | Deferred Sales Tax | ||
3093 | Prepaid Telephone Debit Cards | ||
3068 | Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation | ||
3036 | Extermination and Pest Control Services | ||
3096 | Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations | ||
3052 | Retail Sales Tax: Road Construction | ||
3100 | Staffing Companies | ||
3040 | Chemicals Used in Processing by the Pulp Industry | ||
3005 | Intervening Use | ||
3162 | Aerospace "tooling" under Substitute Senate Bill 6828 | ||
3066 | Purchase of Personalty for Resale as Realty | ||
3069 | Use Tax on Property Acquired by Inheritance | ||
3006 | Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. | ||
3165 | Dry Stack Boat Storage | ||
3016 | Automobile Towing and Roadside Assistance Services | ||
3084 | Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair | ||
3163 | Qualifying Equipment under the Data Center Exemption | ||
3161 | Apportionment of Income by Stockbrokers and Security Houses | ||
3168 | Meal Assembly Kitchens | ||
3169 | Sourcing Wholesale Sales of Non-Mobile Telecommunications Services | ||
3170 | Sales Tax Sourcing for Installed Manufactured and Modular Homes | ||
3171 | Taxation of Dark Fiber (unlit fiber optic cable) | ||
3172 | Contests of Chance | ||
3151 | Taxable Transactions by Aircraft Dealers | ||
3174 | B&O Tax and Out-of-State Printers | ||
3178 | Domestic International Sales Corporations | ||
3179 | Washington State Estate Tax Treatment of Same-Sex Spouses | ||
3177 | Digital Products-General Analysis of Tax Liability | ||
3176 | Digital Products-General Implementation | ||
3180 | Warehousing/Reselling Prescription Drug B&O Tax Preference | ||
3181 | Paymasters and Employers of Record | ||
3024 | Public Works Contracts | ||
3184 | Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments | ||
3159 | Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation | ||
3186 | Use Tax Liability for Lessees on Leased Tangible Personal Property | ||
3185 | Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property | ||
3019 | How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed | ||
3190 | Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend | ||
3192 | Professional Employer Organizations | ||
3193 | Sourcing Dark Fiber Sales | ||
3194 | Impact of Getty Images Decision | ||
3197 | Renewable Energy System Cost Recovery Incentive and Condommiums | ||
3092 | Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters | ||
3198 | Taxability of Home Service Contracts and Mixed Service Contracts | ||
3122 | Manufacturers' Machinery and Equipment Exemption —Design and Product Development | ||
3167 | Taxability of Fees Charged for Amusement and Recreation Services | ||
3104 | Physical Fitness Services – Specialized Exercise and Conditioning Activities | ||
3114 | Substantial Underpayment Penalty | ||
3166 | 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs | ||
3199 | Non-Business Money Transfer Services | ||
3201 | Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court | ||
3200 | Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes | ||
3152 | Off-Site Component Fabrication by Speculative Builders | ||
3047 | Internet Tax Freedom Act (ITFA) | ||
3202 | Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus | ||
3203 | Use of a Tribal Resale Exemption Certificate | ||
3204 | Credit Card Processors | ||
3205 | Taxability of Telecommunications Support Payments | ||
3206 | Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund | ||
3207 | Enhanced Delivery Services | ||
3209 | Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services | ||
3208 | Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies | ||
3051 | Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies | ||
3187 | Operationally Complete and Tax Deferral Projects | ||
3175 | Purchases made with Funds Provided by the Federal Government | ||
3189 | Taxability of Alarm Monitoring Services | ||
3211 | Taxability of Firefighting Activities | ||
3212 | Day Trips for Sightseeing Purposes | ||
3149 | Taxability of Gross Income Received by Freight Forwarders | ||
3214 | B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates | ||
3173 | Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances | ||
3216 | The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period | ||
3218 | Collection Agents: Requirements to exclude certain amounts from gross income | ||
3195 | Economic Nexus Minimum Thresholds | ||
3054 | Sales to residents of states or possessions of the U.S., and territories or provinces of Canada, that do not impose a tax of at least three percent | ||
3219 | Taxability of Cemetery Endowment Care Funds | ||
3215 | Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use | ||
3217 | Tax Exemption for Constructing New Buildings for Aerospace Manufacturing | ||
3220 | Taxability of Cooperative Advertising Receipts | ||
3055 | BTA Non-acquiesence | ||
3221 | Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings | ||
3210 | Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate | ||
3188 | Grain Elevators | ||
3222 | Sales of Feminine Hygiene Products | ||
3132 | Casual Sales of Motor Vehicles | ||
3032 | Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator | ||
3085 | Eligibility of Taxes for Multiple Activities Tax Credits (MATC) | ||
3086 | Telephone Answering Services | ||
3050 | Dump Truck Operators | ||
3107 | Taxability of Credit Bureau Services | ||
3223 | Taxability of Restaurant and Grocery Delivery Services | ||
3224 | Taxability of Shared Loss Payments from FDIC | ||
3225 | Construction on Real Property “of or for” the United States | ||
3226 | Applicability of Leasehold Excise Tax to Leases of Dark Fiber from Public Owners | ||
3227 | Taxability of Salmon Recovery Grants Received by Nonprofit Organizations | ||
3228 | Retail Sales and Use Tax on Goodwill Vehicle Repairs | ||
3229 | Nonprofit Organizations Receiving Governmental Funds for Habitat Restoration Projects | ||
3230 | Membership Fees and Dues Allocation | ||
3044 | Use Tax Modification to Aircraft Dealers | ||
3231 | Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses | ||
3232 | Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate | ||
3233 | Discount Vouchers and Other Types of Payment or Credit Vouchers | ||
3234 | Blending of Petroleum Products at Storage Terminals | ||
3112 | Processing Perishable Meat Products | ||
3133 | Withdrawal of published determinations | ||
3183 | International Investment Management Services | ||
3235 | Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering | ||
3191 | Rewards Programs | ||
3236 | AT&T Services, Inc. v. Department of Revenue | ||
3238 | Interest Received on Direct Obligations of the Federal Government | ||
3213 | Data Center Exemption Duration | ||
3237 | Prosthetic Devices Sold by Chiropractors | ||
3128 | Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner | ||
3076 | Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties | ||
3043 | Low Density Light and Power Utility Deduction | ||
3239 | Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities | ||
3196 | B&O Deduction for Affiliated Qualified Employers of Record | ||
3240 | Working Families Tax Credit – Annual Updates | ||
3014 | Self-Produced Fuels |