WSR 17-01-102

INTERPRETIVE STATEMENT

[Filed December 19, 2016, 9:39 a.m.]

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

This ETA provides the substantial nexus thresholds (thresholds) as directed by RCW 82.04.067(5). When the cumulative percentage change in the consumer price index for all urban consumers (CPI-U) changes by five percent or more from the measurement date, the department must adjust the thresholds to reflect that cumulative change in the CPI-U. The measurement date is the date the thresholds were last adjusted. The ETA has been updated to provide the thresholds for calendar years 2016 and 2017.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Kevin Dixon

Tax Policy Manager

Rules Coordinator