WSR 06-15-022

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed July 7, 2006, 1:46 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


The department of revenue has issued a revised Excise Tax Advisory 2016.04.111 (Second Revision) Staffing Companies (ETA 2016). The previous version of ETA 2016 provided guidance to staffing companies and professional employer organizations (PEOs) regarding their business and occupation (B&O) and retail sales tax reporting responsibilities in light of the Washington State Supreme Court's decision in City of Tacoma v. William Rogers Company Inc., 149 Wn.2d 169, 60 P.3d 79 (2002). The guidance for PEOs has been removed form this ETA because SSB 6671 (chapter 301, Laws of 2005) provides specific tax-reporting requirements for PEOs.

A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for a copy 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