WSR 23-11-110

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed May 22, 2023, 8:35 a.m.]

The department of revenue has cancelled the following excise tax advisory (ETA): ETA 3072.2009 (Rentals of Tangible Personal Property Used Both Within and Without Washington).

This ETA addresses the sourcing of rentals of property used in more than one jurisdiction prior to June 30, 2008. This ETA is being cancelled because it is outdated and the subject matter it addresses is now covered by RCW 82.32.730 and WAC 458-20-145.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Atif Aziz

Rules Coordinator