WSR 01-19-007

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed September 7, 2001, 10:55 a.m. ]


Issuance of Interpretive Statement


ETA 2006.16.179 -- Taxability of air transportation and other activities performed with aircraft



     This announcement of the issuance of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

     The Department of Revenue has issued Excise Tax Advisory (ETA) 2006 to provide tax-reporting guidance to persons performing air transportation activities and other activities performed with aircraft. This document provides specific examples of both taxable and nontaxable air transportation activities and aviation services, and identifies the appropriate tax classifications that apply to those taxable activities.

     ETA 2006 is being issued in conjunction with the cancellation of ETA 321.16.179/224 (Air taxi service, chartered flights and student training fees).

     Requests for copies of this advisory may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-4281, fax (360) 664-0693.

Claire Hesselholt

Policy Counsel

© Washington State Code Reviser's Office