WSR 01-03-045

DEPARTMENT OF REVENUE


[ Filed January 10, 2001, 2:57 p.m. ]

     Interim Audit Guideline 03.01 - Taxability of Credit Bureau Services.

     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 Interim Audit Guideline.

     Interim Audit Guideline 03.01 - Instructs department personnel on the taxability of credit bureau services. This guideline also provides instructions to audit field personnel on the proper tax treatment of buyers of credit bureau services where the service provider has not collected retail sales tax.

     Request for copies of this guideline may be directed to Roseanna Hodson, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467.

Claire Hesselholt

Policy Counsel

© Washington State Code Reviser's Office