The Department of Revenue has repealed the following Excise Tax Advisories effective June 30, 1999.

ETA 013.08.113 (Sales tax liability on dual purpose chemicals in the production process)

This document discusses tax-reporting instructions that no longer exist in WAC 458-20-113 (Ingredients or components, chemicals used in processing new articles for sale).

ETA 022.04.193 (Service charges on goods purchased for export)

The information in this document is correct, but WAC 458-20-193D (Transportation, communication, public utility activities, or other services in interstate or foreign commerce) currently explains that compensation received for services rendered in Washington is taxable.

ETA 093.04.193 (Interstate commerce, buyer’s trucks as carriers)

WAC 458-20-193 (Inbound and outbound interstate sales of tangible personal property) currently provides a more complete explanation of the delivery requirements with respect to interstate commerce.

ETA 155.04.136 (The manufacturing tax exemption for products sold at wholesale within the state)

The information is incorrect as it does not recognize subsequent legislation regarding the multiple activities tax credit.

ETA 174.04.136 (Splitting of peas as manufacturing)

The document fails to recognize the special manufacturing B&O tax rate provided specifically for these activities.

ETA 225.08.113 (Dual purpose use of chemical becoming an ingredient)

This document discusses tax-reporting instructions that no longer exist in WAC 458-20-113 (Ingredients or components, chemicals used in processing new articles for sale).

ETA 231.08.177 (Sales of vehicles to nonresident servicemen stationed in this state)

This document does not provide any information that is not currently included in WAC 458-20-177 (Sales of motor vehicles, campers, and trailers to nonresidents).

ETA 248.04.159.190 (Rentals to federal government employees receiving reimbursement and sales tax exemption)

The issues discussed in this document are already addressed in WAC 458-20-190 (Sales to and by the United States, its departments, institutions and instrumentalities--Sales to foreign governments).

ETA 250.16.179.193 (Where interstate commerce ends and intrastate commerce begins)

WAC 458-20-193 (Inbound and outbound interstate sales of tangible personal property) currently addresses this issue.

ETA 251.08.190 (Nonprofit corporation purchasing equipment with federal funds)

The issues discussed in this document are already addressed in WAC 458-20-190 (Sales to and by the United States, its departments, institutions and instrumentalities--Sales to foreign governments).

ETA 317.08.187 (Little league baseball concession sales)

The reporting instructions in this document are incorrect because they do not recognize the provisions of RCW 82.04.3651 and 82.08.02573 (chapter 336, Laws of 1998).

ETA 395.04.136 (In-state sales of manufactured raw seafood products)

The document provides incorrect tax rates and fails to recognize the tax-reporting requirements of the multiple activities tax credit provisions of RCW 82.04.440.

ETA 479.12.178.136 (Use tax applied to manufacturer’s use of government-owned tooling)

The information in this document is incorrect due to subsequent legislation.

ETA 526.04.172 (Taxability of core drilling)

WAC 458-20-172 (Clearing of land, moving earth, etc.) currently addresses the taxation of core drilling.

ETA 527.04.08.193A (Local sales to Washington consumers who "pickup" goods outside this state)

The information is not a correct interpretation of the statutes. It cites a repealed rule (193A), and refers to a nonresident permit that is no longer in existence.

ETA 538.22.252 (Hazardous substance tax--Exclude substances already possessed)

ETA 539.22.262 (Hazardous substance tax--Line itemizing customer billings--Tax measure)

These documents were issued shortly after the effective date of the prior hazardous substance tax program (chapter 82.22 RCW). Many of the provisions are no longer relevant because the documents fail to recognize provisions of the current law (chapter 82.21 RCW). They provide incorrect statutory citations, incorrect tax rates, and/or refer to specific subsections of WAC 458-20-252 (Hazardous substance tax and petroleum product tax) that no longer exist.

ETA 557.04.224 (Taxability of income from daycare monitoring)

This information was incorporated into the 1999 revision of WAC 458-20-167 (Educational institutions, school districts, student organizations, and private schools).

ETA 900 (New series of excise tax bulletins)

ETA 901 (Rules being revised as a result of 1993 and 1994 legislation)

ETA 902 (Excise tax rules being revised as a result of 1995 legislation)

The ETA 900 series has been discontinued. These documents have not been updated since January 31, 1996, and are no longer accurate because of subsequent changes to statutes and administrative rules.

Questions regarding the repeal of these bulletins 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/Rules Manager

© Washington State Code Reviser's Office