Draft Tax Advisories (ETAs & PTAs)

Brief Description

This Excise Tax Advisory (ETA) provides guidance on whether funds collected and deposited in escrow accounts by mortgage lenders or servicers, for the purposes of paying insurance premiums, property taxes and other charges associated with the property on behalf of the mortgagee, constitute gross income to the mortgage lender or servicers.

Draft ETA

Draft ETA 3144 – Taxability of Mortgage Escrow Receipts

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 June 17, 2024. 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 Brett Grannemann at BrettG@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

Brief Description

This Excise Tax Advisory (ETA) addresses the taxability of telecommunications support payments and miscellaneous fees received by telecommunications service providers. While this is an area that may evolve depending on federal and state regulatory requirements, the ETA provides a framework for understanding how these types of payments are taxed under Washington’s business and occupation (B&O) tax, retail sales tax, and the 911 and 988 excise taxes. This ETA does not address the tax treatment of support payments received for providing internet access.

Draft

ETA 3205.2024 – Taxability of Telecommunications Support Payments

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 June 17, 2024. 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 Darius Massoudi at DariusM@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

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.