WSR 13-24-067
INTERPRETIVE STATEMENT
[Filed November 27, 2013, 9:52 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3184.2013 Prepared Food Sales
Applying the 75% Test Computation to Multiple Business Establishments
This ETA explains how taxpayers apply the seventy-five percent test computation for "prepared food" where multiple business establishments are involved. Taxpayers with multiple establishments in the state may calculate:
. | A separate percentage of prepared food sales for each establishment; or |
. | One percentage combining sales figures from all instate establishments. |
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Tim Jennrich
Tax Policy Specialist
