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

     ETA 89-005 A Statement of Purpose and Intent with Respect to the Taxability of Newspapers and Definition of a "Newspaper." ETA 89-005 (formerly RPM 89-5) was issued in 1989 to provide an interim definition of "newspaper" to be used until a definition could otherwise be provided that would comply with constitutional free speech guarantees. ETA 89-005 is being canceled because the interim definition conflicts with and is superseded by the statutory language ultimately enacted into law (RCW 82.04.214).

     A copy of the cancelled document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx, or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator