WSR 11-03-087

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed January 19, 2011, 8:47 a.m. ]


INTERPRETIVE STATEMENT ISSUED


The department issued ETA 3164.2011 Public Utility Pole Attachment Contracts. This ETA explains when the leasehold excise tax applies to utility pole attachment contracts allowing a private lessee access to a publicly-owned utility pole for the purpose of attaching wires or cables.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office