INTERPRETIVE OR POLICY STATEMENT
The Department of Revenue has cancelled the following Interim Audit Guideline (IAG) effective June 5, 2002.
IAG 01.01 -- Deferred sales tax: This document is incorrect when stating that the measure of use tax for property acquired by purchase is normally the price paid by the buyer less any freight charges separately identified in the contract of sale or sales invoice. The definition of "value of the article used" in RCW 82.12.010 was revised by chapter 367, Laws of 2002, to include the amount of any freight, delivery, or other like transportation charge paid or given by the buyer to the seller. IAG 01 is no longer needed because the information has been updated and incorporated into Excise Tax Advisory (ETA) 2008.08.12.
Questions regarding the cancellation of this document 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 email@example.com.
Alan R. Lynn