WSR 05-01-011

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed December 1, 2004, 3:59 p.m. ]


CANCELLATION OF INTERPRETIVE STATEMENT


     This announcement of the cancellation 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 cancelled the following excise tax advisory: ETA 535.04.240 Alternative credit computation formula Seasonal employment manufacturers.

     This advisory explains how an employer who regularly operates only on a seasonal basis determines if the 15% employment increase requirement to receive the business and occupation (B&O) tax credit provided in chapter 82.62 RCW is met. This advisory is no longer needed. This issue is addressed in ETA 2018 (Alternative credit computation formula - Seasonal employment manufacturers).

     A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Assistance Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

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