WSR 13-24-067

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed November 27, 2013, 9:52 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3184.2013 Prepared Food Sales

Applying the 75% Test Computation to Multiple Business Establishments

This ETA explains how taxpayers apply the seventy-five percent test computation for "prepared food" where multiple business establishments are involved. Taxpayers with multiple establishments in the state may calculate:

•	A separate percentage of prepared food sales for each establishment; or
•	One percentage combining sales figures from all instate establishments.

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

Tim Jennrich

Tax Policy Specialist