WSR 11-06-039

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed February 28, 2011, 11:49 a.m. ]


INTERPRETIVE STATEMENTS ISSUED


The department issued the following two excise tax advisories (ETA):

ETA 3016.2011 Automobile Towing and Roadside Assistance Services. This ETA provides information about the meaning and taxability of "automobile towing and similar automotive transportation services." It also provides information about the taxability of roadside assistance services that may be performed by towing companies. The information in this ETA has been updated and reformatted.

ETA 3084.2011 Retail Sales Tax -- Charges for Towing Damaged or Inoperable Vehicles for Repair. This ETA explains the limited circumstances under which the department allowed towing companies to accept resale certificates or reseller permits from service stations or repair shops. A header was added to this ETA to explain that it applies to periods prior to July 1, 2010. Effective July 1, 2010, service stations or automotive repair shops may provide a towing company with a reseller permit when purchasing a towing service for resale.

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