WSR 18-09-059 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed April 16, 2018, 8:34 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3206.2018 Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund
This ETA explains that the retail sales and use tax exemption for the sale of nebulizers under RCW 82.08.803 and 82.12.803 must be taken in the form of a refund and not as a point of sale exemption.
A copy of this document is available via the internet at Excise Tax Advisories.
Erin T. Lopez
Tax Policy Manager
Rules Coordinator
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