WSR 12-09-015

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed April 5, 2012, 1:29 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA): ETA 3171.2012 Taxation of Dark Fiber (unlit fiber optic cable).

This ETA provides business and occupation tax and retail sales tax guidance for the taxation of "dark fiber" used in 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