16-03-029  

  • WSR 16-03-029
    INTERPRETIVE STATEMENT
    DEPARTMENT OF REVENUE
    [Filed January 12, 2016, 7:24 a.m.]
    INTERPRETIVE STATEMENT ISSUED
    The department of revenue has issued the following excise tax advisory (ETA):
    ETA 3198.2016 - Taxability of Home Service Contracts and Mixed Service Contracts
    This ETA addresses the taxation of income from sales of home service contracts and mixed service contracts, and the use of parts and repair services covered under such contracts.
    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