Draft Tax Advisories (ETAs & PTAs)

See below for draft tax advisories
 
Draft ETA 3196 - B&O Deduction for Affiliated Qualified Employers of Record

Brief Description

This ETA clarifies when a person is a qualified employer of record eligible for a business and occupation (B&O) tax deduction from gross income for employee costs when the person is providing paymaster services. The ETA has been updated to provide information on the types of documentation that can be used to substantiate a deduction under RCW 82.04.43393, and includes other updates.

Draft ETA

Update to ETA 3196 – B&O Deduction for Affiliated Qualified Employers of Record

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 February 13, 2023. 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 Perry Stern at PerryS@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.
 

Draft ETA XXXX - Insurance Business Exemption

Brief description

This ETA addresses the application of the exemption provided by RCW 82.04.320 (the “insurance business exemption”).

Draft ETA

ETA XXXX – Insurance Business Exemption

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 July 20, 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 Patrick Murphy at PatrickM@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

Draft ETA XXXX - Taxability of Non-Fungible Tokens (NFTs)

Brief Description

The purpose of this ETA is to address the taxability of non-fungible tokens, or NFTs.

Draft ETA

Draft ETA XXXX - Taxability of Non-Fungible Tokens (NFTs)

Planned Stakeholder Meetings

Public Listening Session

October 20, 2022, at 10 AM

Public Comment Period 

The Department requests comments and stakeholder feedback related to this Draft ETA no later than December 30, 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 Nikki Bizzarri at NikkiB@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.