WSR 15-04-100

INTERPRETIVE STATEMENT

[Filed February 3, 2015, 7:10 a.m.]

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

This ETA provides the "substantial nexus thresholds" (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted.

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