WSR 06-02-009

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed December 22, 2005, 1:31 p.m. ]


CANCELLATION OF INTERPRETIVE STATEMENT


     The department of revenue is announcing the cancellation of this interpretive statement 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):

     ETA 89-005 A Statement of Purpose and Intent with Respect to the Taxability of Newspapers and Definition of a "Newspaper." ETA 89-005 (formerly RPM 89-5) was issued in 1989 to provide an interim definition of "newspaper" to be used until a definition could otherwise be provided that would comply with constitutional free speech guarantees. ETA 89-005 is being canceled because the interim definition conflicts with and is superseded by the statutory language ultimately enacted into law (RCW 82.04.214).

     A copy of the cancelled 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 Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator