WSR 11-06-012

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 18, 2011, 1:31 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department issued ETA 3165.2011 Dry Stack Boat Storage. This ETA explains the business and occupation (B&O) tax responsibilities of businesses that offer land based boat storage in the form of stacking berths ("dry stack storage").

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office