WSR 22-13-006

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed June 2, 2022, 8:51 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3231.2022 Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses

This ETA provides guidance regarding when the occupancy and use of a public sidewalk by a private business 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