WSR 03-17-099

INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed August 20, 2003, 10:41 a.m. ]


CANCELLATION OF INTERPRETIVE AND/OR POLICY STATEMENT


This announcement of the cancellation of this interpretive and/or policy 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 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

Legislature Code Reviser 

Register

Washington State Code Reviser's Office