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WSR 12-20-037 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE [ Filed September 28, 2012, 11:51 a.m. ]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has reissued the following excise tax advisory (ETA):ETA 3133 Withdrawal of published determinations
The department has reissued this ETA to announce that it has withdrawn Det. No. 92-231, 12 WTD 233. The taxpayer in this determination created gift baskets that contained various individually wrapped food items. The determination correctly reached a conclusion that this activity was not manufacturing. However, WAC 458-20-136 Manufacturing, processing for hire, fabricating, was subsequently amended to clarify various factors that the department considers in determining whether an activity such as creating gift baskets is manufacturing. The determination does not address these factors and has caused confusion.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Alan R. Lynn
Rules Coordinator
