WSR 11-03-087 INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE [ Filed January 19, 2011, 8:47 a.m. ]
INTERPRETIVE STATEMENT ISSUED
The department issued ETA 3164.2011 Public Utility Pole Attachment Contracts. This ETA explains when the leasehold excise tax applies to utility pole attachment contracts allowing a private lessee access to a publicly-owned utility pole for the purpose of attaching wires or cables.A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Alan R. Lynn
Rules Coordinator
