WSR 07-12-023

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed May 29, 2007, 10:23 a.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


The department of revenue has issued a revised Excise Tax Advisory 2016.04.111 (Third Revision) Staffing Companies (ETA 2016). This ETA explains the business and occupation (B&O) and retail sales tax reporting responsibilities of staffing companies in light of the Washington State Supreme Court's decision in City of Tacoma v. William Rogers Company Inc., 148 Wn.2d 169, 60 P.3d 79 (2002).

The only change made in this revision was to change an erroneous citation for the City of Tacoma v. William Rogers Company Inc. decision. The citation of 149 Wn.2d 169, 60 P.3d 79 (2002) has been changed to 148 Wn.2d 169, 60 P.3d 79 (2002).

A copy of this document is available via the internet at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/Actions.aspx or a request for a copy may be directed to Roseanna Hodson, Interpretations and Technical Advice Division, 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