WSR 99-24-031

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed November 23, 1999, 3:01 p.m. ]


ADOPTION OF INTERPRETIVE STATEMENTS


Excise Tax Advisory 2004.04/08.167 -- Fund-raising Activities of Public Schools, Associated Student Body Groups, and Parent Teacher Associations.

Excise Tax Advisory 2005.84.33 -- Timber Tax -- Personal Use of Timber by Landowner.

This announcement of the adoption 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 adopted excise tax advisory (ETA) 2004 to provide tax-reporting information regarding fund-raising activities conducted by school districts, parent teacher associations (PTAs) and associated student body (ASB) groups. This document explains the application of the B&O and retail sales tax exemptions provided by RCW 82.04.3651 and 82.08.02573 for certain fund-raising activities.

ETA 2005 clarifies when a landowner harvests timber for commercial or industrial use, an activity subject to the timber excise tax, and when a landowner cuts timber for personal use, which is not subject to the timber excise tax.

Requests for copies of this Advisory 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

© Washington State Code Reviser's Office