WSR 17-11-025
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed May 10, 2017, 11:59 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has reissued the following excise tax advisory (ETA):
ETA 3047.2017 – Internet Tax Freedom Act (ITFA)
This ETA has been renamed and updated to address Washington's taxation of internet access and telecommunications used to provide internet access under ITFA, as codified in 47 U.S.C. § 151 note.
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