WSR 15-10-060 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed May 1, 2015, 7:49 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3196.2015 – B&O Deduction for Affiliated Qualified Employers of Record
This ETA clarifies when a person is a qualified employer of record eligible for a business and occupation (B&O) tax deduction from gross income for employee costs under RCW 82.04.43393 when the person is providing paymaster services. The ETA includes related examples.
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
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