WSR 18-12-003 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed May 23, 2018, 12:46 p.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3209.2018 Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services
This ETA addresses the types of specialized cleaning services or restoration activities that are subject to the retailing business and occupation (B&O) tax and retail sales tax, and how such services differ from "janitorial services" subject to the service and other B&O tax.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Erin T. Lopez
Tax Policy Manager
Rules Coordinator
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