WSR 22-23-152

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed November 22, 2022, 11:17 a.m.]

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

This ETA recognizes the preemption of retail sales tax with respect to purchases of retail goods and services directly used in the tribal fishing, hunting, and gathering activities of qualified purchasers.

The "How to Document" section of the ETA has been updated to indicate that the seller, rather than the buyer, must complete and maintain the exemption form.

A copy of this document is available via the internet at Excise Tax Advisories.

Atif Aziz

Tax Policy Manager

Rules Coordinator