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An Interim guidance statement reflects the department’s current position on an issue where final guidance has not yet been published.
Current statements are meant to provide reporting instructions to taxpayers while the department continues to review issues and adopts final interpretive guidance. Canceled statement are no longer valid and are for reference only.
Taxpayers are advised to follow the current interim guidance statements below pending final published interpretive guidance.
Current interim guidance statements:
- Taxability of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino
- Application of the insurance business exemption
- Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
- Attribution of internet advertising receipts
- Attribution of receipts from apportionable staff augmentation
- Attribution of receipts from R&D services
- Bitcoin: payments, mining, and investment income
- Definition of domicile for capital gains excise tax allocation purposes
- Late payment penalties and Washington's capital gains tax
- Sourcing of service charges associated with tickets to professional sporting events
- Taxability of non-fungible tokens (NFTs)
- Taxability of unredeemed gift cards
- Taxability of emergency line-repair services performed for public utility districts by other public utility districts and non-utility companies
- Taxation of individual monitoring agency service
- Canceled statements
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Canceled statements are no longer valid and are for reference only.
- Concrete pumping service providers
- Rewards programs - deferred sales or use tax
- Rewards programs - commingling rewards program awards
- AT&T Services, Inc. v. Department of Revenue
- Nonprofit conservation organizations receiving funds from governmental entities for habitat restoration projects
- Tribal fishing, hunting, and gathering, Preemption of Retail Sales Tax related to
Questions?
If you have questions please email atifa@dor.wa.gov.
