WSR 02-13-008

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed June 6, 2002, 4:10 p.m. ]


Issuance of Interpretive Statement


ETA 2008.08.12.178 -- Deferred sales tax



This announcement of the issuance of this interpretive statement is 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) 2008 to explain the difference between deferred sales tax and use tax. This document also discusses the circumstances under which a person may owe deferred sales tax and how to report the tax on the Combined Excise Tax Return.

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.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office