13-23-059

WSR 13-23-059

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed November 18, 2013, 10:46 a.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has issued the following excise tax advisory (ETA):

ETA 3182.2013 Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations

This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 Deductions-Fees, dues, charges. This deduction includes charges made by a nonprofit trade or professional organization for attending or occupying space at a trade show, convention, or educational seminar sponsored by the nonprofit trade or professional organization, which trade show, convention, or educational seminar is "not open to the general public."

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Tim Jennrich

Tax Policy Specialist