16-03-028

WSR 16-03-028

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed January 12, 2016, 7:12 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3187.2016 - "Operationally Complete" and Tax Deferral Projects

This ETA clarifies what "operationally complete" means when used in chapters 82.60, 82.63, 82.74, and 82.75 RCW. The ETA explains the importance of identifying the "operationally complete" date, and provides information pertaining to filing annual surveys, when an investment project has more than one manufacturing line, and the use of an investment project for a nonqualifying use.

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

Kevin Dixon

Tax Policy Manager

Rules Coordinator