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