This Excise Tax Advisory (ETA) addresses the business and occupation (B&O) and retail sales tax treatment of firefighting services and related activities, including services provided before, during or after a fire, and the rental of firefighting equipment.
ETA 3XXX.20XX Taxability of Firefighting Activities
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 28, 2019. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.
General questions and/or how to make a public comment
If you wish to make a public comment or have general questions about this ETA, contact Matthew Largent at MatthewL@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.