WSR 98-14-130
INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[Filed July 1, 1998, 10:53 a.m.]
repeal of interpretive statements
This announcement of the repeal of these interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).
The Department of Revenue has repealed the following Audit Directives (ADs) and Revenue Policy Memorandum (RPM) effective June 30, 1998.
AD 8114.1 (Comparable usage rates under Rule 114) This document was actually superseded by ETB 548.
AD 8179.1 (Contributions in aid of construction--Water suppliers) The contribution in aid of construction deduction discussed in this rule was repealed by chapter 25, Laws of 1993, sp. sess.
AD 8179.2 (New v. existing customers of utility companies--ETB 529) Thin [The] information provided in this document is currently provided in Rule 179 (Public utility tax).
AD 8183.1 (Water slides) This document provides no useful or pertinent information.
AD 8183.2 (Racquet ball) This document provides no useful or pertinent information.
AD 818801.2 (Audits of the medical industry) The information contained in this document is currently addressed in Rule 18801 (Prescription drugs, etc.).
AD 818801.3 (Audits of "57 Hospitals") The information regarding audit and refund processes were directed to internal staff and are now established practices. The information regarding the taxability of medical devices was previously incorporated into Rule 18801 (Prescription drugs, etc.).
AD 8190.1 (Use tax on purchases from military exchanges) The instructions provided in this document are directed to Department of Revenue staff, and are incorrect under law.
AD 8228.1 (Negligence penalty) This information is currently provided in Rule 228 (Returns, remittances, penalties, extensions, interest, stay of collection).
AD 8238.1 (Use of nonresident permits on boat purchases) The information contained in this document is both incorrect and in conflict with the current rule. In addition, the nonresident permit discussed in the directive was eliminated by chapter 96, Laws of 1988.
RPM 89-1R.1.92 (A statement of purpose and intent with respect to the taxability of hazardous waste cleanup contracts) The information contained in this document has been superseded by chapter 308, Laws of 1998, which provides a specific tax rate for environmental remedial actions.
Questions regarding the repeal of these directives may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-9040, fax (360) 664-0693, Internet alanl@dor.wa.gov.
Claire Hesselholt
Policy Counsel