WSR 14-03-091

INTERPRETIVE STATEMENT

[Filed January 16, 2014, 3:49 p.m.]

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

This ETA explains a lessee's use tax payment responsibility when a lessee brings leased tangible personal property into Washington from outside the state. The ETA clarifies that lessees are responsible for paying Washington's use tax on the value of the article used unless a specific exemption or credit applies.

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

Tim Jennrich

Tax Policy Specialist