Draft Tax Advisories (ETAs & PTAs)

Brief Description

This Excise Tax Advisory (ETA) provides the calculations and rates that are required in determining a public utility tax deduction available to certain light and power businesses.

Draft ETA

Draft ETA 3043.2024 – Low Density Light and Power Utility Deduction (link to attachment)

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 6, 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 Leslie Mullin at LeslieMu@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 sales and use tax exemption for server equipment and power infrastructure in eligible computer data centers.

Draft

ETA 3221.2024 – Data Center Exemption: Qualifying Tenants & Data Centers Consisting of Multiple Buildings

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 April 10, 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

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.

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.

Brief Description

This Property Tax Advisory addresses the requirements and limitations for counties that engage in a road levy shift and includes related post-shift procedures for taxing districts.

Draft

PTA XX.202X – County Road Levy Shifts

Planned Stakeholder Meetings

None at this time.

Public Comment Period

The Department requests comments and stakeholder feedback related to this Draft PTA no later than November 3, 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 PTA, contact Chelsea Brenegan at ChelseaB@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.