WSR 14-20-108

INTERPRETIVE STATEMENT

[Filed September 30, 2014, 1:46 p.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3191.2014 Rewards Programs—Retail Sales Tax.

This ETA explains the application of "sales price" to selected types of rewards program awards for retail sales tax purposes under RCW 82.08.010. The ETA provides guidance and examples clarifying: (1) When awards must be included in the sales price of a customer's purchase, or (2) when the awards represent a discount excluded from sales price.

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