WSR 19-02-015

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed December 21, 2018, 7:26 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3032.2018 – Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator

This ETA has been updated to clarify the taxability of auction sales of abandoned motor vehicles by registered tow truck operators.

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