16-07-049  

  • WSR 16-07-049
    INTERPRETIVE STATEMENT
    DEPARTMENT OF REVENUE
    [Filed March 14, 2016, 9:54 a.m.]
    INTERPRETIVE STATEMENT ISSUED
    The department of revenue has reissued the following excise tax advisory (ETA):
    ETA 3104.2016 - Physical Fitness Services - Specialized Exercise and Conditioning Activities
    This ETA clarifies the distinction between physical fitness services and therapeutic activities and instructional lessons in physical fitness. It has been updated with a header to explain that the ETA is only valid for tax reporting periods through December 31, 2015, and instructs the reader to refer to RCW 82.04.050 or dor.wa.gov for tax reporting requirements beginning January 1, 2016.
    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