WSR 09-06-051INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[
Filed February 25, 2009,
3:43 p.m.
]
INTERPRETIVE STATEMENT ISSUEDETA 3157.2009
Information Technology Services and the Preferential B&O Rate
Under RCW 82.04.263
RCW 82.04.263 provides a preferential business and
occupation (B&O) tax rate for persons engaged in the business
of cleaning up radioactive waste and other byproducts of
weapons production and nuclear research and development for
the United States or its instrumentalities. For the purposes
of the preferential rate, "cleaning up radioactive waste and
other byproducts of weapons production and nuclear research
and development" means the activities of handling, storing,
treating, immobilizing, stabilizing, or disposing of
radioactive waste, radioactive tank waste and capsules,
nonradioactive hazardous solid and liquid wastes, or spent
nuclear fuel; spent nuclear fuel conditioning; removal of
contamination in soils and ground water; decontamination and
decommissioning of facilities; and activities integral and
necessary to the direct performance of cleanup. This excise tax advisory (ETA) discusses how this
preferential B&O tax rate applies to information technology
services.
A copy of this document is available via the internet at
http://dor.wa.gov/content/FindALawOrRule/.
Alan R. Lynn
Rules Coordinator
© Washington State Code Reviser's Office