INTERPRETIVE OR POLICY STATEMENT
The Department of Revenue has cancelled the following Excise Tax Advisories effective May 15, 2003.
ETA 063.04.231 Transfer and Loading Stations.
ETA 065.04.231 Transfers from Tank Farms to Bulk Plants.
ETA 151.04.231 Wholesaling Functions Tax on Distributions Between Retail Stores.
ETA 359.04.231 Inventory Transfers to Branches Prior to Opening.
These documents provide tax-reporting information regarding the internal distributions B&O tax, which was repealed effective July 1, 1998. This information is no longer needed and the documents are being cancelled in conjunction with the repeal of WAC 458-20-231 Tax on internal distribution.
Questions regarding the cancellation of these documents 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 alanl@dor.wa.gov.
Alan R. Lynn
Rules Coordinator