WSR 14-10-032

INTERPRETIVE OR POLICY STATEMENT

[Filed April 29, 2014, 11:26 a.m.]

The department of revenue has reissued the following excise tax advisory (ETA): ETA 3050.2014 Dump Truck Operators.

This ETA explains the public utility tax (PUT), business and occupation tax (B&O), and retail sales tax reporting responsibilities for various services commonly provided by dump truck operators. This ETA previously issued on May 24, 2013, is being reissued in order to clarify how to distinguish the taxability of persons hauling for hire from persons hauling construction debris.

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

Tim Jennrich

Tax Policy Manager

ETA and Special Projects