WSR 17-14-034

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed June 26, 2017, 2:01 p.m.]

INTERPRETIVE STATEMENT ISSUED

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

ETA 3203.2017 – Use of a Tribal Resale Exemption Certificate

This ETA explains when tribes and tribal businesses may use, and sellers may accept, a tribal resale exemption certificate to document the retail sales tax-exempt nature of a purchase/sale for resale.

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