WSR 19-13-002

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed June 6, 2019, 7:43 a.m.]

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

This ETA is being cancelled because it is no longer needed. Statute as interpreted in 36 WTD 042 (2017) and case law have clarified the requirements that must be met in determining whether leasehold excise tax is owed. Therefore, this ETA is being withdrawn as it no longer sets out the department's interpretation.

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

Kevin Dixon

Program Manager