WSR 10-03-047

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed January 14, 2010, 4:27 p.m. ]


INTERPRETIVE STATEMENT ISSUED


ETA 3162.2009

Aerospace "tooling" under SSB 6828



SSB 6828 (chapter 81, Laws of 2008) provides a number of incentives for the aerospace industry. Several of these incentives relate to "tooling" specifically designed for use in manufacturing commercial airplanes or commercial airplane components. This excise tax advisory (ETA) addresses the department's interpretation of this term.

A copy of this ETA is available via the department's online list of Rule and Interpretive Statements Adoptions.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office