WSR 18-11-050
INTERPRETIVE OR POLICY STATEMENT
DEPARTMENT OF REVENUE
[Filed May 10, 2018, 8:47 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3207.2018 Enhanced Delivery Services
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