15-19-071  

  • WSR 15-19-071
    INTERPRETIVE STATEMENT
    DEPARTMENT OF REVENUE
    [Filed September 14, 2015, 10:11 a.m.]
    CANCELLATION OF INTERPRETIVE STATEMENT
    The department of revenue has cancelled the following excise tax advisory (ETA):
    ETA 3091.2009 Receipt of Goods Through an Agent
    This ETA addresses when a shipping company can be an agent of the purchaser for purposes of receiving goods. This ETA is being cancelled because it is out of date and no longer has application today. The department's current interpretation and application of law in this area is contained in revised WAC 458-20-193.
    A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
    Kevin Dixon
    Tax Policy Manager
    ETAs and Special Projects