WSR 19-14-056
[Filed June 28, 2019, 8:57 a.m.]
Interpretive Statement Issued
The department of revenue has reissued the following excise tax advisory (ETA):
ETA 3173.2019 – Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances
This ETA explains the taxability of grocer incentives and scan-down allowances received by grocers from food manufacturers or distributors. The ETA provides guidance in determining whether a particular incentive or scan-down allowance received by a retail grocer is subject to Washington's business and occupation tax.
A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.
Kevin Dixon
Program Manager