WSR 19-20-117

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed October 2, 2019, 10:32 a.m.]

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

This ETA announces the withdrawal of certain published determinations, or Washington tax decisions (WTD), that should no longer be followed. The latest WTD to be withdrawn is Det. 88-311A, 9 WTD 293 (1990), which misapplied the business and occupation tax exemption for insurance businesses in RCW 82.04.320.

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

Atif Aziz

Tax Policy Manager

Rules Coordinator