WSR 13-15-094

INTERPRETIVE STATEMENT

[Filed July 19, 2013, 8:36 a.m.]

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

This ETA provides guidance regarding the tax collection and reporting requirements when buyers use funds provided by the United States to pay for a purchase. This ETA identifies federal programs that have been reviewed by the department of revenue (department), and are included to provide general context. A description of SSB 5072, which provides a retail sales tax exemption for purchases of physician prescribed add-on automotive adaptive equipment, installation and repair services for veterans, is included.

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

Tim Jennrich

Tax Policy Specialist