WSR 12-02-036

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed December 29, 2011, 2:33 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA):

ETA 3169.2011 Sourcing Wholesale Sales of Non-Mobile Telecommunications Services.

This ETA provides guidance regarding the sourcing, for B&O tax purposes, of gross proceeds received for wholesale telecommunications services (other than mobile telecommunications services).

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