WSR 16-24-068

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed December 6, 2016, 9:45 a.m.]

Interpretive Statement

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

ETA 3166.2016 – 5 percent Substantial Underpayment Penalty May Apply to Nonqualifying Purchases under the Deferral Programs

This ETA clarifies when the five percent substantial underpayment penalty imposed by RCW 82.32.090(2) applies to tax assessed on purchases made under various Washington retail sales and use tax deferral programs. The ETA has been amended to add the high unemployment deferral program under chapter 82.60 RCW to the list of deferral programs that may be subject to the penalty. In addition, nonsubstantive and general formatting updates were made.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Kevin Dixon

Tax Policy Manager

Rules Coordinator