WSR 15-19-071

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed September 14, 2015, 10:11 a.m.]

CANCELLATION OF INTERPRETIVE STATEMENT

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

ETA 3091.2009 Receipt of Goods Through an Agent

This ETA addresses when a shipping company can be an agent of the purchaser for purposes of receiving goods. This ETA is being cancelled because it is out of date and no longer has application today. The department's current interpretation and application of law in this area is contained in revised WAC 458-20-193.

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