WSR 03-14-070



[ Filed June 26, 2003, 3:33 p.m. ]


This announcement of the issuance/cancellation of these interpretive statements is being published 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 2014.08.193 Sales to Nonresidents of Jurisdictions Imposing a Sales Tax of Less than Three Percent. RCW 82.08.0273 provides a retail sales tax exemption for sales of tangible personal property to certain nonresidents of Washington. This document identifies the states, possessions, and provinces of Canada whose residents are eligible for this exemption. It provides examples of sales that are and are not eligible. This document also explains the seller's responsibility to examine proof of nonresidency and document the tax-exempt nature of a sale.

The Department of Revenue has cancelled the following Excise Tax Advisory: ETA 316.08.193 Sales to Nonresidents. This document is no longer needed as the subject matter is addressed in ETA 2014.

Copies of these documents are available via the internet at or a request for copies may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 


Washington State Code Reviser's Office