WSR 19-07-061

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed March 19, 2019, 8:13 a.m.]

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

This ETA addresses the business and occupation and retail sales tax treatment of firefighting services and related activities, including services provided before, during or after a fire, and the rental of firefighting equipment.

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