WSR 16-03-029

INTERPRETIVE STATEMENT

[Filed January 12, 2016, 7:24 a.m.]

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

This ETA addresses the taxation of income from sales of home service contracts and mixed service contracts, and the use of parts and repair services covered under such contracts.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

Rules Coordinator