10-02-036

WSR 10-02-036

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[ Filed December 30, 2009, 9:07 a.m. ]

INTERPRETIVE STATEMENT ISSUED

ETA 3160.2009

Packers of Horticultural Products and the Taxability of Storage Income

     Many packers of horticultural products are organized as agricultural cooperative marketing associations that pack, market, and sell horticultural products for the growers. These packers typically perform a variety of activities for growers, including the storage of the horticultural products in cold storage. This ETA discusses how the business and occupation (B&O) tax deduction available to persons receiving, washing, sorting, and packing horticultural products applies in these cases.

     A copy of this document is available via the internet at http://dor.wa.gov/content/FindALawOrRule/.

Alan R. Lynn

Rules Coordinator