WSR 11-13-016

INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed June 3, 2011, 1:07 p.m. ]


INTERPRETIVE STATEMENT ISSUED


The department issued the excise tax advisory (ETA) 3166.2011 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs. This ETA clarifies when the five percent substantial underpayment penalty imposed by RCW 82.32.090(2) applies to tax assessed on purchases made under the following Washington retail sales and use tax deferral programs:


High technology under chapter 82.63 RCW;

Fruit and vegetable processors under chapter 82.74 RCW;

Biotech manufacturing under chapter 82.75 RCW; and

Corporate headquarter under chapter 82.82 RCW.


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