WSR 17-01-102
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed December 19, 2016, 9:39 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has reissued the following excise tax advisory (ETA):
ETA 3195.2016 – Economic Nexus Minimum Thresholds
This ETA provides the substantial nexus thresholds (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted. The ETA has been updated to provide the thresholds for calendar years 2016 and 2017.
A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.
Kevin Dixon
Tax Policy Manager
Rules Coordinator