14-06-002

WSR 14-06-002

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed February 19, 2014, 1:36 p.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has issued the following excise tax advisory (ETA): ETA 3188.2014 Grain Elevator.

This ETA explains, with respect to RCW 82.08.820, what a grain elevator is and the proper rate of tax remittance when a grain elevator is expanded.

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

Tim Jennrich

Tax Policy Specialist