WSR 02-04-056

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed January 30, 2002, 1:40 p.m. ]


Issuance of Interpretive Statement


ETA 2007.04.190 -- Taxability of federal instrumentalities and federally created corporate entities



This announcement of the issuance of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

The Department of Revenue has issued Excise Tax Advisory (ETA) 2007 to provide guidance regarding the tax status of federal instrumentalities and federally created corporate entities. This document explains that the mere fact that an entity is a federal instrumentality or federally created corporate entity does not itself mean that the entity is immune from tax under Washington state law. It explains that the relevant portion of federal law must be examined to determine the taxable status of these entities. The document also provides guidance with respect to when the doctrine of implied constitutional immunity applies.

Requests for copies of this advisory may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.

Claire Hesselholt

Policy Counsel

Washington State Code Reviser's Office