WSR 13-20-023

INTERPRETIVE STATEMENT

[Filed September 23, 2013, 9:48 a.m.]

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

ETA 3139.2009 addresses the proper interpretation of the phrase "operating entirely within five miles of the corporate limits thereof" in the definition of "urban transportation business" under RCW 82.16.010. This ETA is being cancelled because the matter it addresses is now covered by amended WAC 458-20-180 Motor carriers, which became effective August 3, 2013. This cancellation is effective on the date the rule became effective.

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

Tim Jennrich

Tax Policy Specialist