DEPARTMENT OF REVENUE
[Filed June 2, 2022, 8:51 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3231.2022 Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses
This ETA provides guidance regarding when the occupancy and use of a public sidewalk by a private business is subject to the leasehold excise tax.
A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.
Tax Policy Manager