WSR 06-12-016

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed May 26, 2006, 2:42 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


The department of revenue has issued a revised excise tax advisory ETA 2024.04.182 Storing, inspecting, testing, and labeling of canned salmon (ETA 2024).

The purpose of ETA 2024 is to clarify the tax reporting responsibilities of persons in Washington who store, inspect, test, and label canned salmon that was canned outside of Washington. This advisory has been revised to recognize provisions of chapter 354, Laws of 2006, which provides a specific B&O tax rate to persons inspecting, testing, labeling, and storing salmon owned by another person. This tax rate becomes effective July 1, 2006.

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

Rules Coordinator

Washington State Code Reviser's Office