WSR 18-11-050

INTERPRETIVE OR POLICY STATEMENT

[Filed May 10, 2018, 8:47 a.m.]

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

This ETA explains how providing enhanced delivery services creates substantial nexus with Washington, requiring the seller to collect and remit retail sales or use tax on its Washington sales.

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