WSR 14-21-065
INTERPRETIVE STATEMENT
[Filed October 9, 2014, 1:34 p.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA): ETA 3192.2014.
This ETA explains when a professional employer organization providing employer services is eligible for a business and occupation tax deduction from gross income for qualifying costs paid to or on behalf of covered employees under RCW
82.04.540 and includes examples.
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Tim Jennrich
Tax Policy Manager
ETA and Special Projects
