WSR 19-14-041
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed June 27, 2019, 7:23 a.m.]
Interpretive Statement Issued
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3214.2019 – B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates
This ETA explains when income a financial institution receives from its affiliates may be exempt from the business and occupation tax.
A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.
Kevin Dixon
Program Manager