15-04-100

WSR 15-04-100

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed February 3, 2015, 7:10 a.m.]

Interpretive Statement Issued

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

ETA 3195.2015 - Economic Nexus Minimum Thresholds

This ETA provides the "substantial nexus thresholds" (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted.

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

Kevin Dixon

Tax Policy Manager

ETAs and Special Projects