WSR 14-19-046

INTERPRETIVE STATEMENT

[Filed September 10, 2014, 11:24 a.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3188.2014 (1st Revision) Grain Elevator.

ETA 3188 explains the proper rate of tax remittance when a grain elevator is expanded pursuant to RCW 82.08.820. Initially issued on February 19, 2014, ETA 3188 is being amended to delete language in the ETA providing guidance on the department's interpretation of what a grain elevator "structure" is for purposes of RCW 82.08.820. The language is being eliminated because the department has reconsidered its interpretation in the matter and determined that prior the interpretation was too narrow.

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