WSR 05-05-007



[ Filed February 7, 2005, 2:01 p.m. ]


This announcement of the cancellation 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 cancelled the following excise tax advisories (ETAs) because the information is sufficiently addressed in WAC 458-20-190 Sales to and by the United States -- Doing business on federal reservations -- Sales to foreign governments, as adopted on January 5, 2005 (WSR 05-03-002):

ETA 258.08.190 National Guard Post Exchange Sales. This advisory explains that the National Guard is not an instrumentality of the federal government, and therefore is responsible for collecting Washington's retail sales tax when selling to guard members. This advisory is no longer needed as WAC 458-20-190, in defining "United States," explains that the term "does not include entities associated with but not a part of the United States, such as the National Guard."

ETA 350.04.190 Business and Occupation Tax -- Medical Service Associations. This advisory explains that a medical association contracting with the federal government is subject to Washington's business and occupation (B&O) tax. WAC 458-20-190 explains that persons selling goods or services to the United States are subject to taxes imposed on the seller, such as the business and occupation (B&O) and public utility taxes, unless a specific tax exemption applies.

ETA 2007.04.190 Taxability of federal instrumentalities and federally created corporate entities. This advisory explains that federal law must be reviewed to determine whether or to what extent a federal instrumentality or federally created corporate entity is subject to tax by Washington. WAC 458-20-190 explains that the taxability of a federal entity depends on the benefits and immunities conferred upon it by congress and that the relevant portion of federal law should be examined to determine the current taxable status.

Copies of these documents are available via the internet at, or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office