WSR 18-12-004 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 3208.2018 Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies
This ETA addresses the types of services that are generally considered special clean-up jobs subject to the wholesaling business and occupation (B&O) tax or the retailing B&O tax and retail sales tax, and how such services differ from "janitorial services" taxable under the service and other activities 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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