WSR 19-14-056

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed June 28, 2019, 8:57 a.m.]

Interpretive Statement Issued

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

ETA 3173.2019 – Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances

This ETA explains the taxability of grocer incentives and scan-down allowances received by grocers from food manufacturers or distributors. The ETA provides guidance in determining whether a particular incentive or scan-down allowance received by a retail grocer is subject to Washington's business and occupation tax.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Kevin Dixon

Program Manager