WSR 07-09-049



[ Filed April 12, 2007, 1:57 p.m. ]


The department of revenue has issued Excise Tax Advisory 2038.08.17001 Sales to the Washington State National Guard (ETA 2038).

The purpose of this ETA is to explain the tax liabilities of suppliers and contractors doing business with the Washington State National Guard. The ETA distinguishes these tax liabilities from those of persons doing business with federal agencies, such as the Department of the Army and the United States Property and Fiscal Office.

The information provided in ETA 2038 is substantially the same as that previously provided in ETA 554.04.08.17001 (ETA 554), which has been cancelled. The explanation of tax liabilities in ETA 554 was correct, but the chart in the electronic version of the document summarizing the explanation did not read correctly because of formatting errors.

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 Division, 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