INTERPRETIVE STATEMENT
The Department of Revenue canceled the following Excise Tax Advisories effective July 16, 2001.
ETA 067.04.135 Extracting tax classification in regard to logging operations—This document addresses the taxability of unloading logs onto flat cars. It is no longer needed. Subsection (9)(e) of WAC 458-20-13501 addresses this issue.
ETA 099.08.122 Spray materials used in producing timber and the agricultural exemption—This document explains that the retail sales tax applies to the purchase of spray materials used to control weeds and pests in timber areas. This document is no longer needed as the taxability of spray materials is addressed in subsection (7) of WAC 458-20-13501.
ETA 369.04.172 Retail sales tax: Tree-planting and tree-thinning—This document explains the taxability of tree planting and tree thinning. This document is no longer needed as these issues are addressed in subsection (9)(c) of WAC 458-20-13501.
ETA 373.08.171 Retail sales tax: Logging performed as an incident to construction of privately owned roads—This document explains that the felling, bucking, and decking of logs while constructing a road is incidental to the road construction contracts. This document is no longer needed. Subsection (11) of WAC 458-20-13501 explains the taxability of logging performed as an incident to construction.
ETA 394.04.136 Activities for his own use or incidental to the taxpayer's major activity—This document explains the taxability of miscellaneous income associated with and the use of products manufactured for commercial or industrial while engaging in timber harvest activities. It is nol longer needed because these issues are addressed in (7)(b) and (9) of WAC 458-20-13501.
ETA 420.08.12.102/135 Seedlings used in reforestation programs—This document explains that the retail sales and use taxes apply to seedlings used in reforestation programs. This document is no longer needed because the taxability of seedlings is addressed in subsection (8) of WAC 458-20-13501.
ETA 541.04.45.33.135/129 Tax liabilities on forest landowners and harvesters: Sale of standing timber vs. sales of logs—This document explains tax-reporting responsibilities associated with two different types of timber sales. This document is no longer needed because the information was incorporated into subsection (6) of WAC 458-20-13501.
ETA 550.16.179 Deduction requirements for certain log hauls by truck—This document explains tax-reporting requirements associated with log hauls to export facilities. This document is no longer needed because this issue is addressed in subsection (13) of WAC 458-20-13501.
Questions regarding the repeal of these advisories may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.
Claire Hesselholt
Policy Counsel