Excise Tax Advisories (ETA)
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 |
|---|---|---|
| 3166 | 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs | 12/06/2016 |
| 3021 | A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry | 02/02/2009 |
| 3162 | Aerospace "tooling" under Substitute Senate Bill 6828 | 01/14/2010 |
| 3109 | Agricultural Burning Exemption (Prior to July 1, 2005) | 02/02/2009 |
| 3039 | Agricultural Fair Association Exemption | 02/02/2009 |
| 3073 | Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations | 02/02/2009 |
| 3102 | Alternative Credit Computation Formula Seasonal Employment Manufacturers | 02/02/2009 |
| 3061 | Amounts Awarded for Costs Not Included in the Contract | 02/02/2009 |
| 3144 | Amounts Collected by a Mortgagee to Cover Insurance Premiums and Real Estate Taxes Owed by a Mortgagor | 02/02/2009 |
| 3062 | Amounts Paid under a Penalty Clause | 02/02/2009 |
| 3135 | Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service | 02/02/2009 |
| 3161 | Apportionment of Income by Stockbrokers and Security Houses | 05/13/2011 |
| 3016 | Automobile Towing and Roadside Assistance Services | 02/28/2011 |
| 3196 | B&O Deduction for Affiliated Qualified Employers of Record | 02/03/2015 |
| 3174 | B&O Tax and Out-of-State Printers | 05/17/2013 |
| 3214 | B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates | 06/27/2019 |
| 3111 | B&O Tax Exemption for Property Managers (RCW 82.04.394)—On-Site Personnel Working at Multiple Properties | 06/28/2010 |
| 3087 | Bankruptcy Liquidations: Retail Sales and Use Tax | 02/02/2009 |
| 3055 | BTA Non-acquiesence | 07/30/2020 |
| 3067 | Business & Occupation Tax: Contract Assignments | 02/02/2009 |
| 3051 | Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies | 07/10/2018 |
| 3142 | Business and Occupation Tax on Sale of or Granting a License to Use Intangibles | 02/02/2009 |
| 3015 | Camping Clubs Receiving Initiation Fees and Dues Income | 02/02/2009 |
| 3116 | Car Sharing Organizations | 02/02/2009 |
| 3012 | Cash Shortages and Cash Overages | 02/02/2009 |
| 3132 | Casual Sales of Motor Vehicles | 01/27/2021 |
| 3040 | Chemicals Used in Processing by the Pulp Industry | 12/31/2009 |
| 3023 | Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds | 02/02/2009 |
| 3218 | Collection Agents: Requirements to exclude certain amounts from gross income | 01/06/2020 |
| 3049 | Component Parts of Watercraft: Life Preservers | 02/02/2009 |
| 3143 | Computer Programs: Retail or Service | 02/02/2009 |
| 3113 | Computing Leasehold Excise Tax at Public Marinas | 08/27/2013 |
| 3075 | Condominiums | 02/02/2009 |
| 3025 | Construction of Private Roads Intended to be Dedicated to the County | 02/02/2009 |
| 3172 | Contests of Chance | 10/24/2012 |
| 3110 | Cost Apportionment – Treatment of Costs Incurred for Multiple Purposes | 02/02/2009 |
| 3204 | Credit Card Processors | 06/27/2017 |
| 3213 | Data Center Exemption Duration | 06/05/2019 |
| 3221 | Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings | 09/01/2020 |
| 3212 | Day Trips for Sightseeing Purposes | 04/05/2019 |
| 3076 | Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties | 01/21/2011 |
| 3202 | Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus | 05/31/2017 |
| 3130 | Deductibility of Repair and Maintenance Costs of Leased Property | 02/02/2009 |
| 3083 | Deductions in Excess of Income | 02/02/2009 |
| 3038 | Deeds of Trust--Trustee Fees | 02/02/2009 |
| 3097 | Deferred Sales Tax | 12/31/2009 |
| 3029 | Determination of Minimum Value of Tangible Personal Property | 02/02/2009 |
| 3177 | Digital Products-General Analysis of Tax Liability | 09/03/2013 |
| 3176 | Digital Products-General Implementation | 09/03/2013 |
| 3006 | Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. | 08/05/2010 |
| 3156 | Disaster Relief Funds Provided by FEMA and the Red Cross | 02/10/2009 |
| 3201 | Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court | 04/19/2017 |
| 3018 | Dismantling of Equipment as Retail Sales | 02/02/2009 |
| 3103 | Distinguishing Warranties and Maintenance Agreements | 02/02/2009 |
| 3178 | Domestic International Sales Corporations | 07/19/2013 |
| 3082 | Donations to Meal Providers | 02/02/2009 |
| 3165 | Dry Stack Boat Storage | 02/18/2011 |
| 3050 | Dump Truck Operators | 04/07/2021 |
| 3195 | Economic Nexus Minimum Thresholds | 01/13/2020 |
| 3058 | Electroplates Manufactured and Used By a Printer | 02/02/2009 |
| 3158 | Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement | 12/11/2009 |
| 3085 | Eligibility of Taxes for Multiple Activities Tax Credits (MATC) | 03/12/2021 |
| 3010 | Employee Repayment of Gasoline Costs | 02/02/2009 |
| 3207 | Enhanced Delivery Services | 05/10/2018 |
| 3036 | Extermination and Pest Control Services | 12/31/2009 |
| 3108 | Foreign Trade Zones | 02/02/2009 |
| 3053 | Form Oil Purchased by Building Contractors | 02/02/2009 |
| 3096 | Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations | 12/31/2009 |
| 3215 | Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use | 03/20/2020 |
| 3188 | Grain Elevators | 12/28/2020 |
| 3173 | Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances | 06/28/2019 |
| 3190 | Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend | 05/05/2014 |
| 3092 | Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters | 10/05/2015 |
| 3098 | Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income | 02/02/2009 |
| 3019 | How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed | 04/29/2014 |
| 3194 | Impact of Getty Images Decision | 01/22/2015 |
| 3183 | International Investment Management Services | 02/28/2014 |
| 3159 | Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation | 11/27/2013 |
| 3047 | Internet Tax Freedom Act (ITFA) | 05/10/2017 |
| 3005 | Intervening Use | 12/31/2009 |
| 3031 | Layaway Charges | 02/02/2009 |
| 3048 | Lease Cancellation Payment | 02/02/2009 |
| 3095 | Loan Application Deposits | 02/02/2009 |
| 3043 | Low-Density Light and Power Utility Deduction | 05/18/2020 |
| 3122 | Manufacturers' Machinery and Equipment Exemption —Design and Product Development | 03/04/2016 |
| 3121 | Manufacturers' Machinery and Equipment Exemption —Devices | 02/02/2009 |
| 3117 | Manufacturers’ Machinery and Equipment Exemption | 02/02/2009 |
| 3124 | Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities | 02/02/2009 |
| 3125 | Manufacturers’ Machinery and Equipment Exemption — Computers | 02/02/2009 |
| 3123 | Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site | 02/02/2009 |
| 3126 | Manufacturers’ Machinery and Equipment Exemption — Prototypes | 02/02/2009 |
| 3127 | Manufacturers’ Machinery and Equipment Exemption — Research and Development | 02/02/2009 |
| 3120 | Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems | 02/02/2009 |
| 3119 | Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment | 02/02/2009 |
| 3118 | Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator | 02/02/2009 |
| 3210 | Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate | 12/09/2020 |
| 3014 | Manufacturing Contaminant Incidentally Used for Other Purposes | 02/02/2009 |
| 3045 | Materials Used in Welding Processes | 02/02/2009 |
| 3168 | Meal Assembly Kitchens | 08/19/2011 |
| 3020 | Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State | 02/02/2009 |
| 3138 | Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment | 02/02/2009 |
| 3099 | Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement | 02/02/2009 |
| 3101 | National Streamlined Sales and Use Tax Agreement-- Definition of "Tangible Personal Property" | 02/02/2009 |
| 3074 | Newspaper Supplements | 02/02/2009 |
| 3199 | Non-Business Money Transfer Services | 03/29/2017 |
| 3209 | Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services | 05/23/2018 |
| 3152 | Off-Site Component Fabrication by Speculative Builders | 05/09/2017 |
| 3187 | Operationally Complete and Tax Deferral Projects | 07/10/2018 |
| 3065 | Oral Instructions Relating to Tax Liability | 02/02/2009 |
| 3140 | Out-of-State Activities Related to Performance of Local Installation Contract | 02/02/2009 |
| 3160 | Packers of Horticultural Products and the Taxability of Storage Income | 12/30/2009 |
| 3030 | Parking Fees as Income from Rental of Real Estate | 02/02/2009 |
| 3035 | Paving Cuts | 02/02/2009 |
| 3181 | Paymasters and Employers of Record | 09/27/2013 |
| 3150 | Payment Prior to Services - When Taxable | 02/02/2009 |
| 3028 | Payments for Temporary Relocation of Utility Facilities | 02/02/2009 |
| 3104 | Physical Fitness Services – Specialized Exercise and Conditioning Activities | 03/14/2016 |
| 3037 | Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer | 02/02/2009 |
| 3093 | Prepaid Telephone Debit Cards | 12/31/2009 |
| 3184 | Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments | 11/27/2013 |
| 3079 | Presumption of Use Within Washington When Resident Purchases Property Out of State | 02/02/2009 |
| 3063 | Printing Industry Use Tax on Consumable Materials and Supplies | 02/02/2009 |
| 3059 | Processing Meat By-Products | 02/02/2009 |
| 3112 | Processing Perishable Meat Products | 04/29/2011 |
| 3192 | Professional Employer Organizations | 10/09/2014 |
| 3154 | Public Road Construction - Off-Site Activities | 02/02/2009 |
| 3033 | Public Road Construction for Private Individuals | 02/02/2009 |
| 3148 | Public Road Construction Included in a Lump Sum General Construction Contract | 02/02/2009 |
| 3071 | Public Road Construction Materials – Measure of Tax | 02/02/2009 |
| 3024 | Public Works Contracts | 09/27/2013 |
| 3027 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | 02/02/2009 |
| 3057 | Purchase of Billboards: Real Property or Tangible Personal Property | 02/02/2009 |
| 3066 | Purchase of Personalty for Resale as Realty | 06/03/2010 |
| 3175 | Purchases made with Funds Provided by the Federal Government | 09/14/2018 |
| 3163 | Qualifying Equipment under the Data Center Exemption | 03/15/2011 |
| 3011 | Railroad Switching of Interstate Carriers | 02/02/2009 |
| 3145 | Real Estate Brokers -- Shared Commissions and Expenses | 02/02/2009 |
| 3131 | Record Keeping Requirements | 02/02/2009 |
| 3106 | Refunds of Over Collected Retail Sales Tax | 02/02/2009 |
| 3136 | Reimbursement of a Venturer in a Joint Venture | 02/02/2009 |
| 3004 | Reimbursements for Performance Bond Premiums | 02/02/2009 |
| 3197 | Renewable Energy System Cost Recovery Incentive and Condommiums | 08/25/2015 |
| 3013 | Rental Value of a One-Use Article | 02/02/2009 |
| 3072 | Rentals of Tangible Personal Property Used Both Within and Without Washington | 02/02/2009 |
| 3128 | Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner | 12/31/2009 |
| 3206 | Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund | 04/16/2018 |
| 3141 | Retail Sales and Use Tax: Servicemembers’ Civil Relief Act | 02/02/2009 |
| 3084 | Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair | 02/28/2011 |
| 3022 | Retail Sales Tax on Items Used in Meat Processing | 02/02/2009 |
| 3089 | Retail Sales Tax on Telephone Services Sold to Indians | 02/02/2009 |
| 3052 | Retail Sales Tax: Road Construction | 12/31/2009 |
| 3191 | Reward Programs-Retail Sales Tax | 09/30/2014 |
| 3153 | Road Construction - Contractors Applying Sand, Gravel and Rock Retail Sales Tax - Use Tax | 12/31/2009 |
| 3017 | Sale of School Photographs | 02/02/2009 |
| 3009 | Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture | 02/02/2009 |
| 3146 | Sale Without Transfer of Possession | 02/02/2009 |
| 3094 | Sales of Drawings and Plans | 02/02/2009 |
| 3222 | Sales of Feminine Hygiene Products | 01/14/2021 |
| 3090 | Sales of Natural Gas Transported from Origins Outside the State to Points in the State | 02/02/2009 |
| 3170 | Sales Tax Sourcing for Installed Manufactured and Modular Homes | 01/10/2012 |
| 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 | 02/04/2020 |
| 3115 | Sales to the Washington State National Guard | 02/02/2009 |
| 3034 | Snow Removal and Power Sweeping of Parking Lots and Roads | 02/02/2009 |
| 3185 | Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property | 01/16/2014 |
| 3193 | Sourcing Dark Fiber Sales | 11/04/2014 |
| 3169 | Sourcing Wholesale Sales of Non-Mobile Telecommunications Services | 12/28/2011 |
| 3208 | Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies | 05/23/2018 |
| 3100 | Staffing Companies | 12/31/2009 |
| 3042 | Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented | 02/02/2009 |
| 3155 | Stimulating Wholesale Sales by Promoting Retail Sales | 02/02/2009 |
| 3105 | Storing, Inspecting, Testing, and Labeling of Canned Salmon | 02/02/2009 |
| 3114 | Substantial Underpayment Penalty | 04/04/2016 |
| 3217 | Tax Exemption for Constructing New Buildings for Aerospace Manufacturing | 06/25/2020 |
| 3046 | Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions | 02/02/2009 |
| 3056 | Taxability of Air Transportation and Other Activities Performed with Aircraft | 02/02/2009 |
| 3189 | Taxability of Alarm Monitoring Services | 12/21/2018 |
| 3032 | Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator | 02/23/2021 |
| 3219 | Taxability of Cemetery Endowment Care Funds | 02/05/2020 |
| 3220 | Taxability of Cooperative Advertising Receipts | 07/27/2020 |
| 3107 | Taxability of Credit Bureau Services | 02/02/2009 |
| 3167 | Taxability of Fees Charged for Amusement and Recreation Services | 03/14/2016 |
| 3211 | Taxability of Firefighting Activities | 03/19/2019 |
| 3149 | Taxability of Gross Income Received by Freight Forwarders | 05/06/2019 |
| 3068 | Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation | 12/31/2009 |
| 3198 | Taxability of Home Service Contracts and Mixed Service Contracts | 01/12/2016 |
| 3078 | Taxability of Interest from Participation Loans | 02/02/2009 |
| 3088 | Taxability of Oil and Chemical Spill Cleanup | 02/02/2009 |
| 3205 | Taxability of Telecommunications Support Payments | 11/17/2017 |
| 3003 | Taxability of Yoga, Tai Chi, and Qi Gong | 03/14/2016 |
| 3151 | Taxable Transactions by Aircraft Dealers | 01/25/2013 |
| 3070 | Taxable Transfers of Capital Assets | 02/02/2009 |
| 3171 | Taxation of Dark Fiber (unlit fiber optic cable) | 04/05/2012 |
| 3086 | Telephone Answering Services | 03/24/2021 |
| 3216 | The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period | 11/05/2019 |
| 3134 | Transactions Between Related Entities | 02/02/2009 |
| 3137 | Transfer of Capital Assets to Joint Ventures | 02/02/2009 |
| 3203 | Use of a Tribal Resale Exemption Certificate | 06/27/2017 |
| 3080 | Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method | 02/02/2009 |
| 3077 | Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State | 02/02/2009 |
| 3186 | Use Tax Liability for Lessees on Leased Tangible Personal Property | 01/16/2014 |
| 3044 | Use Tax Modification to Aircraft Dealers | 02/02/2009 |
| 3069 | Use Tax on Property Acquired by Inheritance | 06/03/2010 |
| 3200 | Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes | 04/19/2017 |
| 3026 | Utility Boxes Used to Ship Cargo in Interstate Commerce | 02/02/2009 |
| 3180 | Warehousing/Reselling Prescription Drug B&O Tax Preference | 09/25/2013 |
| 3179 | Washington State Estate Tax Treatment of Same-Sex Spouses | 08/15/2013 |
| 3133 | Withdrawal of published determinations | 10/31/2019 |