WSR 14-21-065

INTERPRETIVE STATEMENT

[Filed October 9, 2014, 1:34 p.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3192.2014.

This ETA explains when a professional employer organization providing employer services is eligible for a business and occupation tax deduction from gross income for qualifying costs paid to or on behalf of covered employees under RCW 82.04.540 and includes examples.

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