WSR 14-20-045

INTERPRETIVE STATEMENT

[Filed September 24, 2014, 2:26 p.m.]

The department of revenue has cancelled the following excise tax advisory (ETA): ETA 3182.2013 Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations.

This ETA explained when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 Deductions—Fees, dues, charges. The department and stakeholders have reexamined the need for this ETA and agree that existing WAC 458-20-256 is sufficiently clear and the additional explanation contained in the ETA is not needed and has therefore cancelled ETA 3182.2013. This action does not represent a change to the department's understanding or interpretation of the current statutory requirements to qualify for the deduction.

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

Tim Jennrich

Tax Policy Specialist