WSR 20-16-086

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed July 30, 2020, 9:39 a.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3055.2020 BTA Non-acquiescence.

This ETA is an update of ETA 3055.2019, issued June 5, 2019. This update adds a BTA nonacquiescence statement regarding the board of tax appeals decision in Tri-State Construction Inc. v. Dep't of Revenue, BTA Informal Docket No. 89560 (2020). The statement explains the reasons for the department's nonacquiescence to the decision.

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

Atif Aziz

Rules Coordinator