WSR 12-03-047

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed January 11, 2012, 8:29 a.m. ]


INTERPRETIVE STATEMENT ISSUED


The department of revenue has issued the following excise tax advisory (ETA): ETA 3170.2012 Sales Tax Sourcing for Installed Manufactured and Modular Homes.

This ETA provides guidance regarding the sourcing, for retail sales tax when a dealer/seller is responsible for installation of a manufactured or modular home on a home site.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office