WSR 15-04-003

INTERPRETIVE OR POLICY STATEMENT

[Filed January 22, 2015, 7:27 a.m.]

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

This ETA explains that the Washington State Court of Appeals, Division 1, decision in Getty Images (Seattle), Inc. v. City of Seattle, 163 Wn. App. 590, 260 P.3d 926 (2011) does not represent a major departure from established law in the context of affiliate transactions. Getty Images addresses the taxability of amounts received by a parent company from affiliates to pay costs for providing administrative and management services to those affiliates.

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