WSR 18-19-053

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed September 14, 2018, 2:39 p.m.]

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

This ETA discusses the retail sales tax collection and reporting requirements of sellers when making sales to buyers who use funds provided by the United States government to pay for purchases. It has been updated to reflect 2018 legislation which extended the exemption for physician prescribed automotive adaptive equipment to qualified disabled veterans.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Erin T. Lopez

Rules Coordinator