DEPARTMENT OF REVENUE
[Filed July 7, 1998, 4:33 p.m.]
Excise tax advisories are replacing excise tax bulletins and revenue policy memoranda.
Excise Tax Bulletins (ETBs) have been used by the Department of Revenue since 1966, when the department converted Tax Commission rulings into ETBs. Revenue Policy Memoranda were issued in 1989, 1990 and 1991 as policy statements under RCW 34.05.230. The purpose of both types of documents was to provide a vehicle for quickly advising the taxpaying public of changes to tax applications or changes in the department's positions due to court rulings, legislative changes, and business changes.
To consolidate all excise tax related interpretive or policy statements into a single series, and to clearly indicate to all readers that these documents are advisory only, the department has reissued the existing ETBs and RPMs as Excise Tax Advisories (ETAs). The department will continue reviewing the documents and canceling those which are unnecessary, and incorporating others into rules as appropriate. New interpretive or policy statements relating to excise tax will be issued as Excise Tax Advisories.
ETAs issued in the future will have a four-digit number beginning with "2." Existing ETBs which have been "converted" to ETAs retain the same three-digit number that they had as ETBs. Existing RPMs also have been converted and retain the same date/year numbering system. (Please see ETA 2001 for a more complex explanation of the numbering system.)
During the review process under Executive Order 97-02, the department is discovering that many ETBs could be included in a rule. Until the actual rule amendment takes place the ETA will remain to provide information to taxpayers and the department.
As required by RCW 34.05.230(4), a listing of the repealed ETBs and this explanation of the adoption of the new ETA series will be forwarded to the Office of the Code Reviser for publication in the Washington State Register.
Please direct any comments to the Department of Revenue, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, or phone (360) 753-4161, e-mail eta@DOR.wa.gov, fax (360) 664-0693.