WSR 13-15-096

INTERPRETIVE STATEMENT

[Filed July 19, 2013, 10:44 a.m.]

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

This ETA provides guidance regarding the application of Washington's business and occupation tax to Domestic International Sales Corporations after the adoption of economic nexus and single factor receipts apportionment, including application of WAC 458-20-19402.

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

Tim Jennrich

Tax Policy Specialist