WSR 19-07-061
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed March 19, 2019, 8:13 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3211.2019 Taxability of Firefighting Activities
This ETA addresses the business and occupation and retail sales tax treatment of firefighting services and related activities, including services provided before, during or after a fire, and the rental of firefighting equipment.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Erin T. Lopez
Tax Policy Manager
Rules Coordinator