WSR 21-09-016
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed April 9, 2021, 12:56 p.m.]
CANCELLATION OF INTERPRETIVE STATEMENT
The department of revenue has cancelled the following excise tax advisory (ETA):
ETA 3111.2010 B&O Tax Exemption for Property Managers (RCW 82.04.394)—On-Site Personnel Working at Multiple Properties
ETA 3111.2010 addresses the proper interpretation of the exemption previously found in RCW 82.04.394. The ETA is being cancelled because the exemption was repealed in 2011. A Special Notice: New Law Expands Property Management B&O Tax Exemption addresses the deduction in RCW 82.04.4274 that replaced the repealed exemption.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Atif Aziz
Rules Coordinator