The department of revenue has cancelled the following excise tax advisories (ETAs). A determination as to whether income associated with the activities addressed in these ETAs should be based on the provisions of WAC 458-20-194 Doing business inside and outside the state, as amended effective January 1, 2006.
ETA 019.04.194 Engaging in Business within the State of Washington
ETA 269.04.194 Out-of-State Engineering Firm Performing Services in this State which are Incidental to those Performed by its Out-of-State Office
ETA 270.04.194 Interest Income Derived from the Extension of Credit to a party in another State by a Washington Taxpayer with Business Situs in Both States
ETA 280.04.193/194 Commissions Earned on Interstate Sales
ETA 324.04.194/224 Application of Business and Occupation Tax to Royalty Income Earned Through Grant of Patent Privileges
Copies of the cancelled documents are available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx, 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