This announcement of the repeal of these interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has repealed the following Excise Tax Bulletins (ETBs) effective June 30, 1998. These bulletins, with the exception of ETB 566, will not be replaced with Excise Tax Advisories (ETAs).

ETB 31.12.178 (Use tax on advertising brochures asserted at destination) This ETB addresses a specific circumstance not discussed in Rule 178, but provides no information regarding the general application of use tax that is not included in the current rule and statute.

ETB 43.12.178 (A hop picking machine as real property) The information contained in this ETB is of limited value because of its narrow scope. The broader issue of real vs. personal property would best be addressed either in a revision of WAC 458-20-130 (Sales of real property, etc.) or in a new rule.

ETB 79.12.178 (Use tax imposed on the manufacture of dies) The information provided by this ETB is outdated and incorrect. Manufactured tooling will generally be exempt from use tax under the manufacturing machinery and equipment exemption provided by RCW 82.12.02565.

ETB 89.12.178 (Successive users of automobiles) This ETB is of limited value because of its very narrow scope. The issues of "intervening" use of property held for sale and the use tax responsibilities of successive users of the same property are discussed in a number of other documents issued by the department, including ETB 418.12.102.178 (Use tax imposed where property not exclusively held for resale) and ETB 482.12.178 (Meaning of "resale ... in the regular course of business).

ETB 120.04.114 (Initiation fees for health care services) The information provided in this ETB is narrow in scope and of limited value.

ETB 150.16.211 (Lease contracts of drivers and equipment--retail sale or service?) The information in the ETB is currently provided in the rule.

ETB 180.12.178 (Out-of-state division of in-state corporation for use tax collection) The use tax collection requirements of persons making sales into Washington from outside Washington are discussed in other documents published by the department, including WAC 458-20-193 (Inbound and outbound interstate sales of tangible personal property) and 458-20-221 (Collection of use tax by retailers and selling agents).

ETB 189.12.178 (Use tax on articles distributed or destroyed) The information is outdated and of limited value.

ETB 227.12.178 ("Skid tanks" used for shipping gas out of state which are returned to the seller for re-use) The taxability of containers (sales and use taxes) is sufficiently discussed in WAC 458-20-115 (Sales of packing materials and containers).

ETB 228.12.178 (Purchase of radio program materials such as tapes, transcriptions, and scripts) WAC 458-20-241 (Radio and television broadcasting) sufficiently discusses the application of the retail sales and use taxes on supplies used by broadcasters.

ETB 285.04.208 (Accommodation sales and wholesales incidental to principal business activity) The statute was amended to omit the language that this ETB addresses. RCW 82.04.425 no longer includes a provision that wholesale sales be incidental to total sales.

ETB 313.04.208 (Sale of raw peas between frozen food processors not considered an accommodation sale) This document is of limited value. It does not clarify the application of RCW 82.04.425 or Rule 208 (Accommodation sales). It merely explains that in the accommodation sale conditions are not met by a business that enters into a five-year contract to provide a product.

ETB 396.08.141 (Purchases of occupant lists on "dick" strip rolls) The information provided in this document is currently contained in Rule 141 (Duplicating industry and mailing bureaus).

ETB 475.12.178 (Use tax as applied to construction "pins and loads") The ETB addresses a very narrow issue. Rule 170 (Constructing and repairing of new or existing buildings etc.) explains that the retail sales tax does not apply to purchases which become part of the structure being built.

ETB 478.12.178 (No apportionment of use tax) The tax reporting instructions are generally correct, but are incorrect for specific situations. Persons engaged in business outside Washington who bring articles for temporary business use in this state for no more than 180 days in any 365 day period are required to remit use tax only upon a reasonable rental value. RCW 82.12.010 (1)(d). Likewise, vessel dealers and manufacturers using vessels held in inventory for personal uses remit use tax only upon a reasonable rental value. Chapter 293, Laws of 1997.

ETB 480.12.178 (Use tax as applied to communications equipment located in Washington and used for interstate communications) Rule 178 (Use tax) sufficiently addresses the taxability of articles installed or stored within Washington.

ETB 528.08.244 (Delivered food products--Food vending vans--Combination businesses--Sales at malls) Rule 244 (Food products) currently addresses the subject matter discussed in this ETB. The ETB is also incorrect in some respects because it does not recognize the 1988 legislation that revised the food products tax exemption.

ETB 565.04.136/209 (Cubing of hay) The information provided by this ETB is incorrect. The cubing of hay is no longer a manufacturing activity. Chapter 384, Laws of 1997, amended the definition of "to manufacture" to specifically exclude this activity.

ETB 566.16.179 (Low-density light and power utility deduction) The information provided in this document is required to be updated on an annual basis. Effective July 1, 1998, the information will be provided by Excise Tax Advisory (ETA) 2002.16.179.

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

Policy Counsel

© 1998 Washington State Code Reviser's Office