WSR 21-14-052

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed July 1, 2021, 11:42 a.m.]

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

This ETA provides guidance regarding when a lease of dark fiber from a public owner is subject to the leasehold excise tax.

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