WSR 98-02-024

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed December 31, 1997, 10:00 a.m.]

This announcement of the repeal of these advisory interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(12).

The Department of Revenue has repealed the following Excise Tax Bulletins (ETBs) effective December 31, 1997:

ETB 399.04.137 (Charges for out-of-state installation services) Issued: July 3, 1970. This information is currently provided in other WACs adopted by the department, primarily WAC 458-20-136 Manufacturing, processing for hire, fabricating. It is an ancillary document to WAC 458-20-137 Articles manufactured and installed, which the department has repealed using the expedited process under RCW 34.05.354.

ETB 390.08.145 (Businesses operating within local sales tax jurisdiction using outside facilities) Issued: June 19, 1970. This information is currently provided in WAC 458-20-145 Local sales and use tax.

ETB 45.16.179 (Load factor charges and the public utility tax) Issued: July 8, 1966.

ETB 102.16.179 (Water distribution and the retirement of water revenue bonds) Issued: July 29, 1966.

ETB 104.16.179 (Lease of a water system remains taxable as a public utility) Issued: July 29, 1966.

ETB 176.16.179 (Water distribution business and public utility tax) Issued: August 26, 1966.

The information provided in these documents is currently provided in WAC 458-20-179 Public utility tax.

ETB 272.08.195 (Federal excise tax on tires) Issued: September 30, 1966.

ETB 273.08.195 (Federal cabaret and city admissions taxes) Issued: September 30, 1966.

ETB 274.08.195 (City tax on fuel oil distributors) Issued: September 30, 1966.

ETB 438.04.08.195 (Ten percent import surcharge) Issued: September 7, 1971.

The information provided by these documents is currently provided in WAC 458-20-195 Taxes, deductibility.

ETB 113.04.202 (Requirements for pool purchase exemption) Issued: August 5, 1966. This information is currently provided in WAC 458-20-202 Pool purchases.

ETB 191.04.195 (Buyer's remedies for seller's separate inclusion of business and occupation tax in selling price) Issued: August 26, 1966. The information provided by this ETB is incorrect.

ETB 534.04.16.250.179 (Taxability of refuse collection and related refuse services--retroactivity) Issued: September 3, 1986. The information provided by this ETB is no longer needed because it does not apply to any time-period within the statute of limitations.

Questions regarding the repeal of these bulletins may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-9040, FAX (360) 664-0693, Internet alanl@dor.wa.gov.

Claire Hesselholt