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.

Excise Tax Advisories (ETA)

ETA Number ETA Title ETA Date Filed
3004 Reimbursements for Performance Bond Premiums
3005 Intervening Use
3006 Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc.
3009 Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture
3010 Employee Repayment of Gasoline Costs
3011 Railroad Switching of Interstate Carriers
3012 Cash Shortages and Cash Overages
3014 Manufacturing Contaminant Incidentally Used for Other Purposes
3015 Camping Clubs Receiving Initiation Fees and Dues Income
3016 Automobile Towing and Roadside Assistance Services
3017 Sale of School Photographs
3018 Dismantling of Equipment as Retail Sales
3019 How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed
3020 Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State
3021 A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry
3022 Retail Sales Tax on Items Used in Meat Processing
3023 Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds
3024 Public Works Contracts
3025 Construction of Private Roads Intended to be Dedicated to the County
3026 Utility Boxes Used to Ship Cargo in Interstate Commerce
3027 Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another
3028 Payments for Temporary Relocation of Utility Facilities
3029 Determination of Minimum Value of Tangible Personal Property
3030 Parking Fees as Income from Rental of Real Estate
3031 Layaway Charges
3032 Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator
3033 Public Road Construction for Private Individuals
3034 Snow Removal and Power Sweeping of Parking Lots and Roads
3035 Paving Cuts
3036 Extermination and Pest Control Services
3037 Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer
3038 Deeds of Trust--Trustee Fees
3039 Agricultural Fair Association Exemption
3040 Chemicals Used in Processing by the Pulp Industry
3042 Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented
3043 Low Density Light and Power Utility Deduction
3044 Use Tax Modification to Aircraft Dealers
3045 Materials Used in Welding Processes
3046 Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions
3047 Internet Tax Freedom Act (ITFA)
3048 Lease Cancellation Payment
3049 Component Parts of Watercraft:  Life Preservers
3050 Dump Truck Operators
3051 Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies
3052 Retail Sales Tax:  Road Construction
3053 Form Oil Purchased by Building Contractors
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
3055 BTA Non-acquiesence
3056 Taxability of Air Transportation and Other Activities Performed with Aircraft
3057 Purchase of Billboards: Real Property or Tangible Personal Property
3058 Electroplates Manufactured and Used By a Printer
3059 Processing Meat By-Products
3061 Amounts Awarded for Costs Not Included in the Contract
3062 Amounts Paid under a Penalty Clause
3063 Printing Industry Use Tax on Consumable Materials and Supplies
3065 Oral Instructions Relating to Tax Liability
3066 Purchase of Personalty for Resale as Realty
3067 Business & Occupation Tax:  Contract Assignments
3068 Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation
3069 Use Tax on Property Acquired by Inheritance
3070 Taxable Transfers of Capital Assets
3071 Public Road Construction Materials – Measure of Tax
3072 Rentals of Tangible Personal Property Used Both Within and Without Washington
3073 Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations
3074 Newspaper Supplements
3075 Condominiums
3076 Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties
3077 Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State
3078 Taxability of Interest from Participation Loans
3079 Presumption of Use Within Washington When Resident Purchases Property Out of State
3080 Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method
3082 Donations to Meal Providers
3083 Deductions in Excess of Income
3084 Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair
3085 Eligibility of Taxes for Multiple Activities Tax Credits (MATC)
3086 Telephone Answering Services
3087 Bankruptcy Liquidations:  Retail Sales and Use Tax
3088 Taxability of Oil and Chemical Spill Cleanup
3089 Retail Sales Tax on Telephone Services Sold to Indians
3090 Sales of Natural Gas Transported from Origins Outside the State to Points in the State
3092 Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters
3093 Prepaid Telephone Debit Cards
3094 Sales of Drawings and Plans
3095 Loan Application Deposits
3096 Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations
3097 Deferred Sales Tax
3098 Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income
3099 Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement
3100 Staffing Companies
3101 National Streamlined Sales and Use Tax Agreement--  Definition of "Tangible Personal Property"
3102 Alternative Credit Computation Formula Seasonal Employment Manufacturers
3103 Distinguishing Warranties and Maintenance Agreements
3104 Physical Fitness Services – Specialized Exercise and Conditioning Activities
3105 Storing, Inspecting, Testing, and Labeling of Canned Salmon
3106 Refunds of Over Collected Retail Sales Tax
3107 Taxability of Credit Bureau Services
3108 Foreign Trade Zones
3109 Agricultural Burning Exemption (Prior to July 1, 2005)
3112 Processing Perishable Meat Products
3114 Substantial Underpayment Penalty
3115 Sales to the Washington State National Guard
3116 Car Sharing Organizations
3117 Manufacturers’ Machinery and Equipment Exemption
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
3121 Manufacturers' Machinery and Equipment Exemption —Devices
3122 Manufacturers' Machinery and Equipment Exemption —Design and Product Development
3123 Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site
3124 Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities
3125 Manufacturers’ Machinery and Equipment Exemption — Computers
3126 Manufacturers’ Machinery and Equipment Exemption — Prototypes
3127 Manufacturers’ Machinery and Equipment Exemption — Research and Development
3128 Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner
3130 Deductibility of Repair and Maintenance Costs of Leased Property
3131 Record Keeping Requirements
3132 Casual Sales of Motor Vehicles
3133 Withdrawal of published determinations
3134 Transactions Between Related Entities
3135 Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service
3136 Reimbursement of a Venturer in a Joint Venture
3137 Transfer of Capital Assets to Joint Ventures
3138 Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment
3140 Out-of-State Activities Related to Performance of Local Installation Contract
3141 Retail Sales and Use Tax:  Servicemembers’ Civil Relief Act
3142 Business and Occupation Tax on Sale of or Granting a License to Use Intangibles
3143 Computer Programs:  Retail or Service
3144 Amounts Collected by a Mortgagee to Cover Insurance Premiums and Real Estate Taxes Owed by a Mortgagor
3145 Real Estate Brokers -- Shared Commissions and Expenses
3146 Sale Without Transfer of Possession
3148 Public Road Construction Included in a Lump Sum General Construction Contract
3149 Taxability of Gross Income Received by Freight Forwarders
3150 Payment Prior to Services - When Taxable
3151 Taxable Transactions by Aircraft Dealers
3152 Off-Site Component Fabrication by Speculative Builders
3154 Public Road Construction - Off-Site Activities
3155 Stimulating Wholesale Sales by Promoting Retail Sales
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
3159 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation
3160 Packers of Horticultural Products and the Taxability of Storage Income
3161 Apportionment of Income by Stockbrokers and Security Houses
3162 Aerospace "tooling" under Substitute Senate Bill 6828
3163 Qualifying Equipment under the Data Center Exemption
3165 Dry Stack Boat Storage
3166 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs
3167 Taxability of Fees Charged for Amusement and Recreation Services
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
3173 Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances
3174 B&O Tax and Out-of-State Printers
3175 Purchases made with Funds Provided by the Federal Government
3176 Digital Products-General Implementation
3177 Digital Products-General Analysis of Tax Liability
3178 Domestic International Sales Corporations
3179 Washington State Estate Tax Treatment of Same-Sex Spouses
3180 Warehousing/Reselling Prescription Drug B&O Tax Preference
3181 Paymasters and Employers of Record
3183 International Investment Management Services
3184 Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments
3185 Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property
3186 Use Tax Liability for Lessees on Leased Tangible Personal Property
3187 Operationally Complete and Tax Deferral Projects
3188 Grain Elevators
3189 Taxability of Alarm Monitoring Services
3190 Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend
3191 Reward Programs-Retail Sales Tax
3192 Professional Employer Organizations
3193 Sourcing Dark Fiber Sales
3194 Impact of Getty Images Decision
3195 Economic Nexus Minimum Thresholds
3196 B&O Deduction for Affiliated Qualified Employers of Record
3197 Renewable Energy System Cost Recovery Incentive and Condommiums
3198 Taxability of Home Service Contracts and Mixed Service Contracts
3199 Non-Business Money Transfer Services
3200 Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes
3201 Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court
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
3208 Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies
3209 Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services
3210 Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
3211 Taxability of Firefighting Activities
3212 Day Trips for Sightseeing Purposes
3213 Data Center Exemption Duration
3214 B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates
3215 Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use
3216 The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period
3217 Tax Exemption for Constructing New Buildings for Aerospace Manufacturing
3218 Collection Agents: Requirements to exclude certain amounts from gross income
3219 Taxability of Cemetery Endowment Care Funds
3220 Taxability of Cooperative Advertising Receipts
3221 Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings
3222 Sales of Feminine Hygiene Products
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
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
3235 Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering