WSR 16-03-028

INTERPRETIVE STATEMENT

[Filed January 12, 2016, 7:12 a.m.]

The department of revenue has issued the following excise tax advisory (ETA):

This ETA clarifies what "operationally complete" means when used in chapters 82.60, 82.63, 82.74, and 82.75 RCW. The ETA explains the importance of identifying the "operationally complete" date, and provides information pertaining to filing annual surveys, when an investment project has more than one manufacturing line, and the use of an investment project for a nonqualifying use.

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

Kevin Dixon

Tax Policy Manager

Rules Coordinator