INTERPRETIVE STATEMENTDEPARTMENT OF REVENUE
Filed June 29, 2004,
ISSUANCE OF INTERPRETIVE STATEMENT
This announcement of the issuance 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 issued the following Excise
Tax Advisory:ETA 2017.04.08 National Streamlined Sales and Use Tax
Agreement - Definition of "Tangible Personal Property"
As a result of legislation in 2003, Washington's sales
and use tax statutes were modified to implement many
provisions of the national streamlined sales and use tax
agreement (agreement). The legislation adopted several
uniform definitions from the agreement, including a definition
of "tangible personal property," which became effective July
1, 2004. ETA 2017 has been issued to explain the tax
implications of the definition of tangible personal property
regarding the taxability of steam and electricity for purposes
of retail sales and use taxes, business and occupation (B&O)
tax, and public utility tax.
A copy of this document is available via the Internet at
http://www.dor.wa.gov/content/laws/eta/eta.aspx 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
© Washington State Code Reviser's Office