WSR 10-03-047 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE [ Filed January 14, 2010, 4:27 p.m. ]
INTERPRETIVE STATEMENT ISSUED
ETA 3162.2009Aerospace "tooling" under SSB 6828
SSB 6828 (chapter 81, Laws of 2008) provides a number of incentives for the aerospace industry. Several of these incentives relate to "tooling" specifically designed for use in manufacturing commercial airplanes or commercial airplane components. This excise tax advisory (ETA) addresses the department's interpretation of this term.A copy of this ETA is available via the department's online list of Rule and Interpretive Statements Adoptions.
Alan R. Lynn
Rules Coordinator