WSR 01-02-017

DEPARTMENT OF REVENUE


[ Filed December 21, 2000, 3:34 p.m. ]


Interim Audit Guideline 01.01 - Deferred Sales Tax


     This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has adopted the following Interim Audit Guideline.

     Interim Audit Guideline 01.01 - Deferred Sales Tax. This guideline explains the correct use of deferred sales tax as opposed to use tax. Auditors are given the correct criteria to determine whether to use deferred sales tax or use tax when assessing or crediting tax liability.

     Requests for copies of this guideline may be directed to Roseanna Hodson, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467.

Claire Hesselholt

Policy Counsel

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