WSR 14-06-064

INTERPRETIVE OR POLICY STATEMENT

[Filed February 28, 2014, 2:22 p.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3183.2014 International Investment Management Services.

This ETA explains the qualifications and application of the lower tax rate imposed under RCW 82.04.290(1) for international investment management services as defined in RCW 82.04.293. This ETA provides guidance on how to determine whether a person is primarily engaged in the business of providing investment management services and whether a person's clients qualify them as engaged in international investment management services.

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

Tim Jennrich

Tax Policy Specialist