WSR 03-11-078

INTERPRETIVE AND POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed May 20, 2003, 3:49 p.m. ]


CANCELLATION OF INTERPRETIVE AND/OR POLICY STATEMENT


     This announcement of the cancellation of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has cancelled the following excise tax advisory effective May 19, 2003.

     ETA 445.04.243 Litter Tax on Food and Beverages.

     This document explains that the litter tax does not apply to sales of food and beverages by retailers that are solely for consumption indoors on the seller's premises. This information is no longer needed because chapter 120, Laws of 2003, specifically exempted these sales from the litter tax.

     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

Legislature Code Reviser 

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