INTERPRETIVE OR POLICY STATEMENT
The Department of Revenue has cancelled the following Excise Tax Advisory effective September 26, 2002.
ETA 552.99.29A Leasehold Excise Tax -- Exemption for public employees -- Condition of employment. ETA 552 explains how the leasehold excise tax exemption provided by RCW 82.29A.130(5) for leasehold interests in public employee housing applies when a public employer may not, as a condition of employment, require an employee to reside in a public residence. This document is being cancelled because this issue is addressed in the latest revision of WAC 458-29A-400 Leasehold excise tax -- Exemptions, which became effective September 26, 2002.
Questions regarding the cancellation of this document may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet firstname.lastname@example.org.
Alan R. Lynn