WSR 13-15-096
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed July 19, 2013, 10:44 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3178.2013
Domestic International Sales Corporations
This ETA provides guidance regarding the application of Washington's business and occupation tax to Domestic International Sales Corporations after the adoption of economic nexus and single factor receipts apportionment, including application of WAC 458-20-19402.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Tim Jennrich
Tax Policy Specialist