INTERPRETIVE STATEMENTDEPARTMENT OF REVENUE
Filed October 24, 2012,
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise
tax advisory (ETA):
ETA 3172 Contests of Chance
RCW 82.04.285 imposes a B&O tax on the gross income from
"contests of chance." The Washington state gambling
commission regulates the operations of "contests of chance"
under chapter 9.46 RCW. The department has issued ETA 3172 to
explain that the department applies RCW 82.04.285 definition
of "contests of chance" consistent with the gambling
commission's regulation of contests of chance.
A copy of this document is available via the internet at
Recent Rule and Interpretive Statements, Adoptions, and
Alan R. Lynn