WSR 21-22-019

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed October 22, 2021, 12:30 p.m.]

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

This ETA provides guidance to taxpayers that have a social, professional, or other bona fide component to the initiation fees and dues they collect from members. This ETA does not address how to determine whether initiation fees and dues are bona fide for purposes of RCW 82.04.4282. Rather, assuming the taxpayer's members pay some portion of their initiation fees and dues solely for the privilege of membership, this ETA provides an acceptable method for determining the amount of initiation fees and dues that taxpayers may deduct under RCW 82.04.4282.

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