WSR 11-06-012

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 18, 2011, 1:31 p.m. ]


INTERPRETIVE STATEMENT ISSUED


     The department issued ETA 3165.2011 Dry Stack Boat Storage. This ETA explains the business and occupation (B&O) tax responsibilities of businesses that offer land based boat storage in the form of stacking berths ("dry stack storage").

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

Alan R. Lynn

Rules Coordinator

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