INTERPRETIVE STATEMENTDEPARTMENT OF REVENUE
Filed November 9, 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 2018.04.240 Alternative credit computation formula
Seasonal employment manufacturers
Chapter 82.62 RCW provides business and occupation (B&O)
tax credits to certain persons engaged in manufacturing,
commercial testing, or research and development activities in
specific rural areas. One of the requirements for these
credits is that the person must increase employment positions
at a facility by 15% or more over the previous calendar year.
This excise tax advisory explains how an employer, who
regularly operates only on a seasonal basis, and who hires
more than 50% of its employees on a seasonal basis, determines
if the 15% employment increase requirement to receive the
credit has been met.
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, Interpretations
and Technical Advice Unit, P.O. Box 47453, Olympia, WA
98504-7453, phone (360) 570-6119, fax (360) 586-5543.
Alan R. Lynn
© Washington State Code Reviser's Office