WSR 15-09-095

INTERPRETIVE STATEMENT

[Filed April 20, 2015, 8:00 a.m.]

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

This ETA primarily addresses Washington's taxation of telecommunications used to provide internet access under the Internet Tax Freedom Act (ITFA), 47 U.S.C. § 151. This ETA is being updated to reflect ITFA's new extension date ending October 1, 2015.

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