WSR 13-24-069

INTERPRETIVE STATEMENT

[Filed November 27, 2013, 10:29 a.m.]

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

This ETA was originally issued May 20, 2011. In general, this ETA addresses the taxability, sourcing, and apportionment of telecommunications services using voice over internet protocol ("VoIP") and fax over internet protocol ("FoIP") technologies under Washington's retail sales tax and retailing B&O tax.

This ETA has been amended and reissued solely to recognize SESSHB [2E2SHB] 1971 (chapter 8, Laws of 2013 2nd sp. sess.) that eliminated the local services exemption contained in RCW 82.08.0289 and retroactively addressed this exemption with respect to fixed interconnected VoIP services sold by certain specified providers as defined in SESSHB [2E2SHB] 1971.

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

Tim Jennrich

Tax Policy Specialist