11-06-012  

  • WSR 11-06-012

    INTERPRETIVE STATEMENT

    DEPARTMENT OF REVENUE


    [ Filed February 18, 2011, 1:31 p.m. ]


    INTERPRETIVE STATEMENT ISSUED


         The department issued ETA 3165.2011 Dry Stack Boat Storage. This ETA explains the business and occupation (B&O) tax responsibilities of businesses that offer land based boat storage in the form of stacking berths ("dry stack storage").

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

    Alan R. Lynn

    Rules Coordinator