WSR 14-22-101
INTERPRETIVE STATEMENT
[Filed November 4, 2014, 2:30 p.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3193.2014 - Sourcing dark fiber sales
This ETA provides business and occupation (B&O) tax and retail sales and use tax guidance for the sourcing and apportionment of receipts from the sale of "dark fiber" used in telecommunications, including an example.
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
