WSR 06-05-002

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 1, 2006, 2:13 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


     The department is announcing the issuance of this interpretive statement in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The department of revenue has issued the following Excise Tax Advisory: ETA 2028.04.193 Foreign Trade Zones.

     The purpose of this advisory is to explain Washington's right to impose tax on businesses operating in a Foreign Trade Zone located within the state.

     A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator