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 Number | ETA Title | ETA Date Filed | |
---|---|---|---|
3240 | Working Families Tax Credit – Annual Updates | ||
3239 | Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities | ||
3238 | Interest Received on Direct Obligations of the Federal Government | ||
3237 | Prosthetic Devices Sold by Chiropractors | ||
3236 | AT&T Services, Inc. v. Department of Revenue | ||
3235 | Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering | ||
3234 | Blending of Petroleum Products at Storage Terminals | ||
3233 | Discount Vouchers and Other Types of Payment or Credit Vouchers | ||
3232 | Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate | ||
3231 | Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses | ||
3230 | Membership Fees and Dues Allocation | ||
3229 | Nonprofit Organizations Receiving Governmental Funds for Habitat Restoration Projects | ||
3228 | Retail Sales and Use Tax on Goodwill Vehicle Repairs | ||
3227 | Taxability of Salmon Recovery Grants Received by Nonprofit Organizations | ||
3226 | Applicability of Leasehold Excise Tax to Leases of Dark Fiber from Public Owners | ||
3225 | Construction on Real Property “of or for” the United States | ||
3224 | Taxability of Shared Loss Payments from FDIC | ||
3223 | Taxability of Restaurant and Grocery Delivery Services | ||
3222 | Sales of Feminine Hygiene Products | ||
3221 | Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings | ||
3220 | Taxability of Cooperative Advertising Receipts | ||
3219 | Taxability of Cemetery Endowment Care Funds | ||
3218 | Collection Agents: Requirements to exclude certain amounts from gross income | ||
3217 | Tax Exemption for Constructing New Buildings for Aerospace Manufacturing | ||
3216 | The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period | ||
3215 | Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use | ||
3214 | B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates | ||
3213 | Data Center Exemption Duration | ||
3212 | Day Trips for Sightseeing Purposes | ||
3211 | Taxability of Firefighting Activities | ||
3210 | Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate | ||
3209 | Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services | ||
3208 | Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies | ||
3207 | Enhanced Delivery Services | ||
3206 | Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund | ||
3205 | Taxability of Telecommunications Support Payments | ||
3204 | Credit Card Processors | ||
3203 | Use of a Tribal Resale Exemption Certificate | ||
3202 | Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus | ||
3201 | Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court | ||
3200 | Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes | ||
3199 | Non-Business Money Transfer Services | ||
3198 | Taxability of Home Service Contracts and Mixed Service Contracts | ||
3197 | Renewable Energy System Cost Recovery Incentive and Condommiums | ||
3196 | B&O Deduction for Affiliated Qualified Employers of Record | ||
3195 | Economic Nexus Minimum Thresholds | ||
3194 | Impact of Getty Images Decision | ||
3193 | Sourcing Dark Fiber Sales | ||
3192 | Professional Employer Organizations | ||
3191 | Rewards Programs | ||
3190 | Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend | ||
3189 | Taxability of Alarm Monitoring Services | ||
3188 | Grain Elevators | ||
3187 | Operationally Complete and Tax Deferral Projects | ||
3186 | Use Tax Liability for Lessees on Leased Tangible Personal Property | ||
3185 | Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property | ||
3184 | Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments | ||
3183 | International Investment Management Services | ||
3181 | Paymasters and Employers of Record | ||
3180 | Warehousing/Reselling Prescription Drug B&O Tax Preference | ||
3179 | Washington State Estate Tax Treatment of Same-Sex Spouses | ||
3178 | Domestic International Sales Corporations | ||
3177 | Digital Products-General Analysis of Tax Liability | ||
3176 | Digital Products-General Implementation | ||
3175 | Purchases made with Funds Provided by the Federal Government | ||
3174 | B&O Tax and Out-of-State Printers | ||
3173 | Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances | ||
3172 | Contests of Chance | ||
3171 | Taxation of Dark Fiber (unlit fiber optic cable) | ||
3170 | Sales Tax Sourcing for Installed Manufactured and Modular Homes | ||
3169 | Sourcing Wholesale Sales of Non-Mobile Telecommunications Services | ||
3168 | Meal Assembly Kitchens | ||
3167 | Taxability of Fees Charged for Amusement and Recreation Services | ||
3166 | 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs | ||
3165 | Dry Stack Boat Storage | ||
3163 | Qualifying Equipment under the Data Center Exemption | ||
3162 | Aerospace "tooling" under Substitute Senate Bill 6828 | ||
3161 | Apportionment of Income by Stockbrokers and Security Houses | ||
3160 | Packers of Horticultural Products and the Taxability of Storage Income | ||
3159 | Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation | ||
3158 | Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement | ||
3156 | Disaster Relief Funds Provided by FEMA and the Red Cross | ||
3155 | Stimulating Wholesale Sales by Promoting Retail Sales | ||
3154 | Public Road Construction - Off-Site Activities | ||
3152 | Off-Site Component Fabrication by Speculative Builders | ||
3151 | Taxable Transactions by Aircraft Dealers | ||
3150 | Payment Prior to Services - When Taxable | ||
3149 | Taxability of Gross Income Received by Freight Forwarders | ||
3148 | Public Road Construction Included in a Lump Sum General Construction Contract | ||
3146 | Sale Without Transfer of Possession | ||
3145 | Real Estate Brokers -- Shared Commissions and Expenses | ||
3144 | Amounts Collected by a Mortgagee to Cover Insurance Premiums and Real Estate Taxes Owed by a Mortgagor | ||
3143 | Computer Programs: Retail or Service | ||
3142 | Business and Occupation Tax on Sale of or Granting a License to Use Intangibles | ||
3141 | Retail Sales and Use Tax: Servicemembers’ Civil Relief Act | ||
3140 | Out-of-State Activities Related to Performance of Local Installation Contract | ||
3138 | Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment | ||
3137 | Transfer of Capital Assets to Joint Ventures | ||
3136 | Reimbursement of a Venturer in a Joint Venture | ||
3135 | Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service | ||
3134 | Transactions Between Related Entities | ||
3133 | Withdrawal of published determinations | ||
3132 | Casual Sales of Motor Vehicles | ||
3131 | Record Keeping Requirements | ||
3130 | Deductibility of Repair and Maintenance Costs of Leased Property | ||
3128 | Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner | ||
3127 | Manufacturers’ Machinery and Equipment Exemption — Research and Development | ||
3126 | Manufacturers’ Machinery and Equipment Exemption — Prototypes | ||
3125 | Manufacturers’ Machinery and Equipment Exemption — Computers | ||
3124 | Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities | ||
3123 | Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site | ||
3122 | Manufacturers' Machinery and Equipment Exemption —Design and Product Development | ||
3121 | Manufacturers' Machinery and Equipment Exemption —Devices | ||
3120 | Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems | ||
3119 | Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment | ||
3118 | Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator | ||
3117 | Manufacturers’ Machinery and Equipment Exemption | ||
3116 | Car Sharing Organizations | ||
3115 | Sales to the Washington State National Guard | ||
3114 | Substantial Underpayment Penalty | ||
3112 | Processing Perishable Meat Products | ||
3109 | Agricultural Burning Exemption (Prior to July 1, 2005) | ||
3108 | Foreign Trade Zones | ||
3107 | Taxability of Credit Bureau Services | ||
3106 | Refunds of Over Collected Retail Sales Tax | ||
3105 | Storing, Inspecting, Testing, and Labeling of Canned Salmon | ||
3104 | Physical Fitness Services – Specialized Exercise and Conditioning Activities | ||
3103 | Distinguishing Warranties and Maintenance Agreements | ||
3102 | Alternative Credit Computation Formula Seasonal Employment Manufacturers | ||
3101 | National Streamlined Sales and Use Tax Agreement-- Definition of "Tangible Personal Property" | ||
3100 | Staffing Companies | ||
3099 | Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement | ||
3098 | Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income | ||
3097 | Deferred Sales Tax | ||
3096 | Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations | ||
3095 | Loan Application Deposits | ||
3094 | Sales of Drawings and Plans | ||
3093 | Prepaid Telephone Debit Cards | ||
3092 | Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters | ||
3090 | Sales of Natural Gas Transported from Origins Outside the State to Points in the State | ||
3089 | Retail Sales Tax on Telephone Services Sold to Indians | ||
3088 | Taxability of Oil and Chemical Spill Cleanup | ||
3087 | Bankruptcy Liquidations: Retail Sales and Use Tax | ||
3086 | Telephone Answering Services | ||
3085 | Eligibility of Taxes for Multiple Activities Tax Credits (MATC) | ||
3084 | Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair | ||
3083 | Deductions in Excess of Income | ||
3082 | Donations to Meal Providers | ||
3080 | Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method | ||
3079 | Presumption of Use Within Washington When Resident Purchases Property Out of State | ||
3078 | Taxability of Interest from Participation Loans | ||
3077 | Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State | ||
3076 | Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties | ||
3075 | Condominiums | ||
3074 | Newspaper Supplements | ||
3073 | Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations | ||
3071 | Public Road Construction Materials – Measure of Tax | ||
3070 | Taxable Transfers of Capital Assets | ||
3069 | Use Tax on Property Acquired by Inheritance | ||
3068 | Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation | ||
3067 | Business & Occupation Tax: Contract Assignments | ||
3066 | Purchase of Personalty for Resale as Realty | ||
3065 | Oral Instructions Relating to Tax Liability | ||
3063 | Printing Industry Use Tax on Consumable Materials and Supplies | ||
3062 | Amounts Paid under a Penalty Clause | ||
3061 | Amounts Awarded for Costs Not Included in the Contract | ||
3059 | Processing Meat By-Products | ||
3058 | Electroplates Manufactured and Used By a Printer | ||
3057 | Purchase of Billboards: Real Property or Tangible Personal Property | ||
3056 | Taxability of Air Transportation and Other Activities Performed with Aircraft | ||
3055 | BTA Non-acquiesence | ||
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 | ||
3053 | Form Oil Purchased by Building Contractors | ||
3052 | Retail Sales Tax: Road Construction | ||
3051 | Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies | ||
3050 | Dump Truck Operators | ||
3049 | Component Parts of Watercraft: Life Preservers | ||
3048 | Lease Cancellation Payment | ||
3047 | Internet Tax Freedom Act (ITFA) | ||
3046 | Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions | ||
3045 | Materials Used in Welding Processes | ||
3044 | Use Tax Modification to Aircraft Dealers | ||
3043 | Low Density Light and Power Utility Deduction | ||
3042 | Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented | ||
3040 | Chemicals Used in Processing by the Pulp Industry | ||
3039 | Agricultural Fair Association Exemption | ||
3038 | Deeds of Trust--Trustee Fees | ||
3037 | Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer | ||
3036 | Extermination and Pest Control Services | ||
3035 | Paving Cuts | ||
3034 | Snow Removal and Power Sweeping of Parking Lots and Roads | ||
3033 | Public Road Construction for Private Individuals | ||
3032 | Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator | ||
3031 | Layaway Charges | ||
3030 | Parking Fees as Income from Rental of Real Estate | ||
3029 | Determination of Minimum Value of Tangible Personal Property | ||
3028 | Payments for Temporary Relocation of Utility Facilities | ||
3027 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | ||
3026 | Utility Boxes Used to Ship Cargo in Interstate Commerce | ||
3025 | Construction of Private Roads Intended to be Dedicated to the County | ||
3024 | Public Works Contracts | ||
3023 | Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds | ||
3022 | Retail Sales Tax on Items Used in Meat Processing | ||
3021 | A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry | ||
3020 | Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State | ||
3019 | How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed | ||
3018 | Dismantling of Equipment as Retail Sales | ||
3017 | Sale of School Photographs | ||
3016 | Automobile Towing and Roadside Assistance Services | ||
3015 | Camping Clubs Receiving Initiation Fees and Dues Income | ||
3014 | Self-Produced Fuels | ||
3012 | Cash Shortages and Cash Overages | ||
3011 | Railroad Switching of Interstate Carriers | ||
3010 | Employee Repayment of Gasoline Costs | ||
3009 | Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture | ||
3006 | Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. | ||
3005 | Intervening Use | ||
3004 | Reimbursements for Performance Bond Premiums |