WSR 13-18-074

INTERPRETIVE STATEMENT

[Filed September 3, 2013, 2:15 p.m.]

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

ETA 9001.2009 Digital Products - General Implementation was initially issued on July 24, 2009, and then reissued as ETA 9001.2011 on June 30, 2011. This ETA is readopted as ETA 3176.2013 so that it is renumbered in a manner consistent with other existing ETAs. This ETA continues to explain the department's initial phased process for implementing chapter 535, Laws of 2009 (ESHB 2075); that the phased implementation process ended June 30, 2011; and how to submit a "digital products" letter ruling request to the department.

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

Tim Jennrich

Tax Policy Specialist