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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.

ETA No. ETA Title Issued
3001 Excise Tax Advisories Cross Reference Table 2/2/09
3002 Cancellation of Interpretive Statements 2/2/09
3003 Taxability of Yoga, Tai Chi, and Qi Gong 2/2/09
3004 Reimbursements for Performance Bond Premiums 2/2/09
3005 Intervening Use 2/2/09
3005.R1 Intervening Use 12/31/09
3006 Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. 8/5/10
3007.r10 Occupational Medicine Services and the Preferential B&O Rate under RCW 82.04.263 4/26/10
3008 Credit Cards Service Charges on Transactions 2/2/09
3009 Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture 2/2/09
3010 Employee Repayment of Gasoline Costs 2/2/09
3011 Railroad Switching of Interstate Carriers 2/2/09
3012 Cash Shortages and Cash Overages 2/2/09
3013 Rental Value of a One-Use Article 2/2/09
3014 Manufacturing Contaminant Incidentally Used for Other Purposes 2/2/09
3015 Camping Clubs Receiving Initiation Fees and Dues Income 2/2/09
3016 Automobile Towing and Roadside Assistance Services 2/28/11
3017 Sale of School Photographs 2/2/09
3018 Dismantling of Equipment as Retail Sales 2/2/09
3019 How are Port Charges for Dockage, Berthage, and Moorage of Ocean VEssels Taxed 4/29/14
3020 Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State 2/2/09
3021 A Statement of Purpose and Intent with Respect to Issues Involving
the Forestry Products Industry
2/2/09
3022 Retail Sales Tax on Items Used in Meat Processing 2/2/09
3023 “Clearing of Land and Moving of Earth” Include Removal of Log Dams and Cleaning Settling Ponds 2/2/09
3024 Public Works Contracts 9/27/13
3025 Construction of Private Roads Intended to be Dedicated to the County 2/2/09
3026 "Utility Boxes" Used to Ship Cargo in Interstate Commerce 2/2/09
3027 Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another 2/2/09
3028 Payments for Temporary Relocation of Utility Facilities 2/2/09
3029 Determination of Minimum Value of Tangible Personal Property 2/2/09
3030 Parking Fees as Income from Rental of Real Estate 2/2/09
3031 Layaway Charges 2/2/09
3032 Taxation of Amounts Received Through Sales of Abandoned Vehicles 2/2/09
3033 Public Road Construction for Private Individuals 2/2/09
3034 Snow Removal and Power Sweeping of Parking Lots and Roads 2/2/09
3035 Paving Cuts 2/2/09
3036 Extermination and Pest Control Services 2/2/09
3036.R109 Extermination and Pest Control Services 12/31/09
3037 Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer 2/2/09
3038 Deeds of Trust--Trustee Fees 2/2/09
3039 Agricultural Fair Association Exemption 2/2/09
3040 Chemicals Used in Processing by the Pulp Industry 2/2/09
3040.R109 Chemicals Used in Processing by the Pulp Industry 12/31/09
3041 Patronage Dividends of Cooperative Associations 2/2/09
3042 Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented 2/2/09
3043 Low-Density Light and Power Utility Deduction 5/19/14
3044 Use Tax Modification to Aircraft Dealers 2/2/09
3045 Materials Used in Welding Processes 2/2/09
3046 Tax Liability of Charter Boat Owners and Charter Agencies‑‑Reporting Instructions 2/2/09
3047 Retail Sales Taxes Imposed on Telecommunications Used to Provide Internet Access 2/2/09
3048 Lease Cancellation Payment 2/2/09
3049 Component Parts of Watercraft:  Life Preservers 2/2/09
3050 Dump Truck Operators 4/29/14
3051 Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies 2/2/09
3052 Retail Sales Tax:  Road Construction Cancelled 12/31/09
3052.R109 Retail Sales Tax:  Road Construction 12/31/09
3053 Form Oil Purchased by Building Contractors 2/2/09
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
11/4/14
3055 BTA Nonacquiesence 2/2/09
3056 Taxability of Air Transportation and Other Activities Performed with Aircraft 2/2/09
3057 Purchase of Billboards: Real Property or Tangible Personal Property 2/2/09
3058 Electroplates Manufactured and Used By a Printer 2/2/09
3059 Processing Meat By-Products 2/2/09
3060 Coupons Used in Retail Sales 2/2/09
3061 Amounts Awarded for Costs Not Included in the Contract 2/2/09
3062 Amounts Paid under a Penalty Clause 2/2/09
3063 Printing Industry Use Tax on Consumable Materials and Supplies 2/2/09
3064 Taxability of Reagents and other Diagnostic Substances 2/2/09
3065 Oral Instructions Relating to Tax Liability 2/2/09
3066 Purchase of Personalty for Resale as Realty Revised
3066 Purchase of Personalty for Resale as Realty 6/3/10
3067 Business & Occupation Tax:  Contract Assignments 2/2/09
3068 Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation Revised
3068 Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation 12/31/09
3069 Use Tax on Property Acquired by Inheritance Revised
3069 Use Tax on Property Acquired by Inheritance 6/3/10
3070 Taxable Transfers of Capital Assets 2/2/09
3071 Public Road Construction Materials – Measure of Tax 2/2/09
3072 Rentals of Tangible Personal Property Used Both Within and Without Washington 2/2/09
3073 Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations 2/2/09
3074 Newspaper Supplements 2/2/09
3075 Condominiums 2/2/09
3076 Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties 1/21/11
3077 Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State 2/2/09
3078 Taxability of Interest from Participation Loans 2/2/09
3079 Presumption of Use Within Washington When Resident Purchases Property Out of State 2/2/09
3080 Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method 2/2/09
3081 Effect of Manufacturers' Rebates on the Measure of Tax Liability 2/2/09
3082 Donations to Meal Providers 2/2/09
3083 Deductions in Excess of Income 2/2/09
3084 Retail Sales Tax ‑ Charges for Towing Damaged or Inoperable Vehicles for Repair 2/28/11
3085 Eligibility of Taxes for Multiple Activities Tax Credits (MATC) 2/2/09
3086 Telephone Answering Service ‑ Services or Retail Sales 2/2/09
3087 Bankruptcy Liquidations:  Retail Sales and Use Tax 2/2/09
3088 Taxability of Oil and Chemical Spill Cleanup 2/2/09
3089 Retail Sales Tax on Telephone Services Sold to Indians 2/2/09
3090 Sales of Natural Gas Transported from Origins Outside the State to Points in the State 2/2/09
3091 Receipt of Goods Through an Agent 2/2/09
3092 Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters 2/2/09
3093 Prepaid Telephone Debit Cards 2/2/09
3093.R109 Prepaid Telephone Debit Cards 12/31/09
3094 Sales of Drawings and Plans 2/2/09
3095 Loan Application Deposits 2/2/09
3096 Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations 2/2/09
3096.R109 Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations 12/31/09
3097 Deferred Sales Tax 2/2/09
3097.R109 Deferred Sales Tax 12/31/09
3098 Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income 2/2/09
3099 Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement 2/2/09
3100 Staffing Companies 2/2/09
3100.R109 Staffing Companies 12/31/09
3101 National Streamlined Sales and Use Tax Agreement--  Definition of "Tangible Personal Property" 2/2/09
3102 Alternative Credit Computation Formula Seasonal Employment Manufacturers 2/2/09
3103 Distinguishing Warranties and Maintenance Agreements 2/2/09
3104 Physical Fitness Services – Specialized Exercise and Conditioning Activities 2/2/09
3105 Storing, Inspecting, Testing, and Labeling of Canned Salmon 2/2/09
3106 Refunds of Over Collected Retail Sales Tax 2/2/09
3107 Taxability of Credit Bureau Services 2/2/09
3108 Foreign Trade Zones 2/2/09
3109 Agricultural Burning Exemption (Prior to July 1, 2005) 2/2/09
3110 Cost Apportionment – Treatment of Costs Incurred for Multiple Purposes 2/2/09
3111 B&O Tax Exemption for Property Managers (RCW 82.04.394)—On-Site Personnel Working at Multiple Properties 2/2/09
3111.R1 B&O Tax Exemption for Property Managers (RCW 82.04.394)—On-Site Personnel Working at Multiple Properties 6/28/10
3112 Processing Perishable Meat Products 4/29/11
3113 Computing Leasehold Excise Tax at Public Marinas 8/27/13
3114 Substantial Underpayment Penalty 2/2/09
3115 Sales to the Washington State National Guard 2/2/09
3116 Car Sharing Organizations 2/2/09
3117 Manufacturers’ Machinery and Equipment Exemption 2/2/09
3118 Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property
Along With an Operator
2/2/09
3119 Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment 2/2/09
3120 Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems 2/2/09
3121 Manufacturers' Machinery and Equipment Exemption —Devices 2/2/09
3122 Manufacturers' Machinery and Equipment Exemption —Design and Product Development 2/2/09
3123 Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site 2/2/09
3124 Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities 2/2/09
3125 Manufacturers’ Machinery and Equipment Exemption — Computers 2/2/09
3126 Manufacturers’ Machinery and Equipment Exemption — Prototypes 2/2/09
3127 Manufacturers’ Machinery and Equipment Exemption — Research and Development 2/2/09
3128 Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner 2/2/09
3128.R109 Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner 12/31/09
3129 Foreign Currency 2/2/09
3130 Deductibility of Repair and Maintenance Costs of Leased Property 2/2/09
3131 Record Keeping Requirements 2/2/09
3132 Collection of Retail Sales Tax on Casual Sales of Motor Vehicles 2/2/09
3133 Withdrawal of published determinations 3/17/15
3134 Transactions Between Related Entities 2/2/09
3135 Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service 2/2/09
3136 Reimbursement of a Venturer in a Joint Venture 2/2/09
3137 Transfer of Capital Assets to Joint Ventures 2/2/09
3138 Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment 2/2/09
3139 Urban Transportation‑‑The Five Mile Standard 9/23/13
3140 Out-of‑State Activities Related to Performance of Local Installation Contract 2/2/09
3141 Retail Sales and Use Tax:  Servicemembers’ Civil Relief Act 2/2/09
3142 Business and Occupation Tax on Sale of or Granting a License to Use Intangibles 2/2/09
3143 Computer Programs:  Retail or Service 2/2/09
3144 Amounts Collected by a Mortgagee to Cover Insurance Premiums
and Real Estate Taxes Owed by a Mortgagor
2/2/09
3145 Real Estate Brokers -- Shared Commissions and Expenses 2/2/09
3146 Sale Without Transfer of Possession 2/2/09
3147 Make-Ready Services Performed by Dealers 2/2/09
3148 Public Road Construction Included in a Lump Sum General Construction Contract 2/2/09
3149 The Applicability of the Interstate Commerce Exemption to Freight Forwarders 2/2/09
3150 Payment Prior to Services - When Taxable 02/02/09
3151.2013 Taxable Transactions by Aircraft Dealers 01/25/13
3151 Taxable Transactions by Aircraft Dealers 02/02/09
3152 Off-Site Component Fabrication by Speculative Builders 02/02/09
3153 Road Construction - Contractors Applying Sand, Gravel and Rock Retail Sales Tax - Use Tax 02/02/09
3153.R109 Road Construction - Contractors Applying Sand, Gravel and Rock Retail Sales Tax - Use Tax 12/31/09
3154 Public Road Construction -- Off‑Site Activities 02/02/09
3155 Stimulating Wholesale Sales by Promoting Retail Sales 02/02/09
3156 Disaster Relief Funds Provided by FEMA and the Red Cross 02/10/09
3157.r10 Information Technology Services and the Preferential B&O Rate Under RCW 82.04.263 04/26/10
3158

Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement

12/11/09
3159 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation 11/27/13
3160 Packers of Horticultural Products and the Taxability of Storage Income 12/30/09
3161 Apportionment of Income by Stockbrokers and Security Houses 05/13/11
3162 Aerospace "tooling" under Substitute Senate Bill 6828 01/14/10
3163 Qualifying Equipment under the Data Center Exemption 03/15/11
3164 Public Utility Pole Attachment Contracts 01/18/11
3165 Dry Stack Boat Storage 02/18/11
3166 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs 06/2/11
3167 Taxability of Fees Charged for Amusement and Recreation Services 07/1/11
3168 Meal Assembly Kitchens 08/19/11
3169 Sourcing Wholesale Sales of Non-Mobile Telecommunications Services 12/28/11
3170 Sales Tax Sourcing for Installed Manufactured and Modular Homes 01/10/12
3171 Taxation of Dark Fiber (unlit fiber optic cable) 04/5/12
3172 Contests of Chance 10/24/12
3173 Distributor Discounts/Allowances to Grocery Stores 01/07/13
3174 B&O Tax and Out-of-State Printers 05/17/13
3175 Purchases made with Funds Provided by the Federal Government 07/19/13
3176 Digital Products-General Implementation 09/03/13
3177 Digital Products-General Analysis of Tax Liability 09/03/13
3178 Domestic International Sales Corporations 07/19/13
3179 Washington State Estate Tax Treatment of Same-Sex Spouses 08/15/13
3180 Warehousing/Reselling Prescription Drug B&O Tax Preference 09/25/13
3181 Paymasters and Employers of Record 09/27/13
3182 Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations 09/24/14
3183 International Investment Management Services 02/28/14
3184 Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments 11/27/13
3185 Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property 01/16/14
3186 Use Tax Liability for Lessees on Leased Tangible Personal Property 01/16/14
3188.r114 Grain Elevators 09/10/14
3189 Taxation of Alarm Monitoring 03/07/14
3190 Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend 05/05/14
3191 Reward Programs-Retail Sales Tax 09/30/14
3192 Professional Employer Organizations 10/09/14
3193 Sourcing Dark Fiber Sales 11/04/14
3194 Impact of Getty Images Decision 01/22/15
3195 Economic Nexus Minimum Thresholds 02/03/15
3197 Renewable Energy System Cost Recovery Incentive and Condommiums 08/25/15