Excise Tax Advisory 2001--Numbering

and use of excise tax advisories

Excise Tax Advisory 2002.16.179--Low-density

light and power utility deduction

This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has adopted the following Excise Tax Advisories:

Excise Tax Advisory 2001 (Numbering and use of excise tax advisories). This advisory explains the purpose and use of the Excise Tax Advisories (ETAs) which are replacing the Excise Tax Bulletin series. It also explains the ETA numbering system, and the conditions under which ETAs will be issued.

Excise Tax Advisory 2002 (Low-density light and power utility deduction). This advisory explains the public utility tax deduction provided by RCW 82.16.053 to qualifying power and light businesses.

RCW 82.16.053 requires that the Department determine the state average electric power rate each year and inform taxpayers of this rate. This rate is used by the power and light business to compute the amount of the deduction. This document updates the information previously provided in Excise Tax Bulletin (ETB) 566 to provide the rate to be used during the period of July 1998 through June 1999.

Requests for copies of these advisories may be directed to: Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-4281, fax (360) 664-0693.

Claire Hesselholt

Policy Counsel

© 1998 Washington State Code Reviser's Office