INTERPRETIVE OR POLICY STATEMENT
The Department of Revenue has cancelled the following Excise Tax Advisory effective August 20, 2003.
ETA 90-001 A Statement of Purpose and Intent With Respect to
Issues Involving Employee Placement Businesses and Their
Clients
This document was issued in 1990 to announce the
department's position on the taxability of businesses that
recruit and procure employees to do work for other businesses.
The information provided in this document can no longer be
relied upon. The Washington State Supreme Court's ruling in
City of Tacoma vs. The William Rogers Company, Inc. should be
followed when determining the tax-reporting responsibilities
of these businesses. The department anticipates issuing an
interpretive and/or policy statement providing guidance
consistent with the court's ruling in City of Tacoma vs. The
William Rogers Company, Inc.
Questions regarding the cancellation of this document 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