Draft Tax Advisories (ETAs & PTAs)

See below for draft tax advisories
 
Cancellation of ETA 3013.2009 - Rental Value of a One-Use Article

Brief description

The Department of Revenue is planning to cancel ETA 3013.2009 – Rental Value of a One-Use Article. The information in this ETA is already covered in WAC 458-20-178(4)(f).

ETA to be canceled

ETA 3013.2009 Rental Value of a One-Use Article

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to this ETA cancellation no later than May 12, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps in the cancellation 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 Michael Hwang at MichaelHw@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

Draft ETA 3XXX - Fuel Blending

Brief description

This ETA provides guidance on the application of the sales and use tax exemption for machinery and equipment when petroleum products are manufactured at fuel storage terminals, and on the hazardous substance tax and petroleum products tax impacts with respect to this fuel blending manufacturing activity.

Draft ETA

DRAFT ETA 3XXX.20XX Fuel Blending

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to this Draft ETA no later than May 12, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps in the 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 Atif Aziz at AtifA@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File. 

Draft ETA 3XXX - Preemption of Retail Sales Tax Related to Tribal Fishing, Hunting, and Gathering

Brief description
This ETA is being proposed by the Department to recognize the preemption of retail sales tax with respect to purchases of retail goods and services directly used in the tribal fishing, hunting, and gathering activities of qualified purchasers.

Draft ETA 
ETA XXXX – Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering

Planned stakeholder meetings
None at this time.

Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than May 18, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps.

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 Jennifer Arnold at JenniferA@dor.wa.gov.  Any written comments received will be retained as part of the official Tax Advisory File.
 

Draft ETA XXXX - Discount Vouchers

Brief description

This Excise Tax Advisory (ETA) explains the tax treatment of discount vouchers and certain other types of payment or credit vouchers

Draft ETA

ETA 3XXX.20XX Discount Vouchers and Other Types of Payment or Credit Vouchers

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to this ETA no later than May 5, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps in the 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 Brenton Madison at BrentonM@dor.wa.gov.  Any written comments received will be retained as part of the official Tax Advisory File.

Draft ETA XXXX – Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses

Brief description

This proposed ETA provides information about when the occupancy and use of a public sidewalk by a private business is subject to the Leasehold Excise Tax.

Draft ETA

ETA XXXX – Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses

Planned stakeholder meetings

None at this time.

Public comment period

The Department requests comments and stakeholder feedback related to this ETA no later than May 23, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps.

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 Darius Massoudi at DariusM@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

Draft ETA XXXX – Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate

Brief description
This ETA addresses the deductibility from the Washington gross estate of selling expenses that estates may incur during the administration of an estate, such as expenses from the sale of real estate.

Draft ETA 
Draft ETA XXXX – Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate

Planned stakeholder meetings
None at this time.

Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than May 18, 2022. After a review of the feedback, if any, the Department will consider the appropriate next steps.

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 Melinda Mandell at MelindaM@dor.wa.gov.  Any written comments received will be retained as part of the official Tax Advisory File.