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