WSR 19-22-033

INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE

[Filed October 31, 2019, 7:19 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3133.2019 - Withdrawal of Published Determinations

This ETA announces the withdrawal of certain published determinations, or Washington tax decisions (WTD), that should no longer be followed. The following WTDs have been withdrawn:


•	Det. 14-0219, 35 WTD 372 (2016), which incorrectly concluded that an in-kind payment of lost and unaccounted for gas is included in a Washington customer's brokered natural gas use tax base.
•	Det. 91-309, 11 WTD 497 (1992), which concluded that the Employee Retirement Income Security Act (ERISA) preempted the B&O tax on any contributions to, distributions from, and investment income generated by ERISA qualified plans.

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

Atif Aziz

Tax Policy Manager

Rules Coordinator