WSR 20-16-046

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed July 27, 2020, 3:40 p.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3220.2020 Taxability of Cooperative Advertising Receipts.

This ETA explains when an amount received as a reimbursement for cooperative advertising expenses is deductible from gross income for business and occupation (B&O) tax purposes under WAC 458-20-111.

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