WSR 11-17-099

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed August 22, 2011, 1:34 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA): ETA 3054.2011 Sales to residents of states or possessions of the United States, and territories or provinces of Canada, that do not impose a tax of at least three percent.

RCW 82.08.0273 provides an exemption from the retail sales tax to certain nonresidents of Washington for purchases of tangible personal property, digital goods, and digital codes, for use outside this state. This ETA has been updated to explain that the exemption is available only to residents of states other than Washington, United States possessions, or Canadian territories or provinces that do not impose or have imposed on its behalf, a generally applicable retail sales tax, use tax, value added tax, gross receipts tax on retailing activities, or similar generally applicable tax of three percent or more. See SB 5763 (chapter 7, Laws of 2011).

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