WSR 17-11-018

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed May 9, 2017, 2:32 p.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3152.2017 – Offsite Component Fabrication by Speculative Builders

This ETA has been updated to clarify the business and occupation (B&O) and use tax liabilities of speculative builders who fabricate components offsite for their building projects.

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