15-09-095

WSR 15-09-095

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed April 20, 2015, 8:00 a.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3047.2015 - Retail Sales Taxes Imposed on Telecommunications Used to Provide Internet Access

This ETA primarily addresses Washington's taxation of telecommunications used to provide internet access under the Internet Tax Freedom Act (ITFA), 47 U.S.C. § 151. This ETA is being updated to reflect ITFA's new extension date ending October 1, 2015.

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