WSR 14-22-101

INTERPRETIVE STATEMENT

[Filed November 4, 2014, 2:30 p.m.]

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

This ETA provides business and occupation (B&O) tax and retail sales and use tax guidance for the sourcing and apportionment of receipts from the sale of "dark fiber" used in telecommunications, including an example.

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

Kevin Dixon

Tax Policy Manager

ETAs and Special Projects