WSR 10-10-027

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed April 26, 2010, 3:16 p.m. ]


CANCELLATION OF INTERPRETIVE STATEMENTS


The department of revenue has cancelled the following excise tax advisories (ETAs).

ETA 3007.2009 Occupational Medicine Services and the Preferential B&O Rate Under RCW 82.04.263. This ETA explains the circumstances under which occupational medicine services are directly connected to and essential for clean-up services, and thus eligible for the preferential B&O tax rate provided by RCW 82.04.263. This document is no longer needed because the statute was amended by ESSB 6170 (chapter 469, Laws of 2009) to specifically provide that health services are always deemed to contribute to the accomplishment of a requirement of a clean-up project undertaken by the United States Department of Energy.

ETA 3157.2009 Information Technology Services and the Preferential B&O Rate Under RCW 82.04.263. This ETA explains the circumstances under which information technology services systems are directly connected to and essential for clean-up services, and thus eligible for the preferential B&O tax rate provided by RCW 82.04.263. This document is no longer needed because the statute was amended by ESSB 6170 (chapter 469, Laws of 2009) to specifically provide that information technology and computer support services are always deemed to contribute to the accomplishment of a requirement of a clean-up project undertaken by the United States Department of Energy.

Copies of the cancelled documents are available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office