INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed December 20, 2018, 6:53 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3195.2018 – Economic Nexus Minimum Thresholds

This ETA provides the substantial nexus thresholds (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted. The ETA has been updated to provide the thresholds for calendar year 2019.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.