WSR 17-23-130

INTERPRETIVE STATEMENT

[Filed November 17, 2017, 3:51 p.m.]

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

This ETA announces the withdrawal of certain published determinations, or Washington tax decisions (WTD), that should no longer be followed. The latest WTD to be withdrawn, Det. 90-342, 10 WTD 123 misapplies Rule 136 (3)(d). The department has reordered the listing of withdrawals so that the latest withdrawal appears first.

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

Erin T. Lopez

Tax Policy Manager

Rules Coordinator