Excise Tax Advisories (ETAs) are interpretive statements issued by the Department authorized by RCW 34.05.230. ETAs are advisory and used to explain the Department’s policy regarding how tax law applies to a specific issue or set of facts.
| ETA Number | ETA Title | ETA Date Filed |
|---|---|---|
| 3004 | Reimbursements for Performance Bond Premiums | 02/02/2009 |
| 3005 | Intervening Use | 12/31/2009 |
| 3006 | Direct Seller’s Use of the Internet, Mail Orders, Direct Calls, etc. | 08/05/2010 |
| 3009 | Sale of Tangible Personal Property by a Joint Venturer to the Joint Venture | 02/02/2009 |
| 3010 | Employee Repayment of Gasoline Costs | 02/02/2009 |
| 3011 | Railroad Switching of Interstate Carriers | 02/02/2009 |
| 3012 | Cash Shortages and Cash Overages | 02/02/2009 |
| 3014 | Self-Produced Fuels | 06/17/2024 |
| 3015 | Camping Clubs Receiving Initiation Fees and Dues Income | 02/02/2009 |
| 3016 | Automobile Towing and Roadside Assistance Services | 02/28/2011 |
| 3017 | Sale of School Photographs | 02/02/2009 |
| 3018 | Dismantling of Equipment as Retail Sales | 02/02/2009 |
| 3019 | How are Port Charges for Dockage, Berthage, and Moorage of Ocean Vessels Taxed | 04/29/2014 |
| 3020 | Measure of Manufacturing Tax on Articles Produced Partly Within and Partly Outside the State | 02/02/2009 |
| 3021 | A Statement of Purpose and Intent with Respect to Issues Involving the Forestry Products Industry | 02/02/2009 |
| 3022 | Retail Sales Tax on Items Used in Meat Processing | 02/02/2009 |
| 3023 | Clearing of Land and Moving of Earth Include Removal of Log Dams and Cleaning Settling Ponds | 02/02/2009 |
| 3024 | Public Works Contracts | 09/27/2013 |
| 3025 | Construction of Private Roads Intended to be Dedicated to the County | 02/02/2009 |
| 3026 | Utility Boxes Used to Ship Cargo in Interstate Commerce | 02/02/2009 |
| 3027 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | 02/02/2009 |
| 3028 | Payments for Temporary Relocation of Utility Facilities | 02/02/2009 |
| 3029 | Determination of Minimum Value of Tangible Personal Property | 02/02/2009 |
| 3030 | Parking Fees as Income from Rental of Real Estate | 02/02/2009 |
| 3031 | Layaway Charges | 02/02/2009 |
| 3032 | Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator | 02/23/2021 |
| 3033 | Public Road Construction for Private Individuals | 02/02/2009 |
| 3034 | Snow Removal and Power Sweeping of Parking Lots and Roads | 02/02/2009 |
| 3035 | Paving Cuts | 02/02/2009 |
| 3036 | Extermination and Pest Control Services | 12/31/2009 |
| 3037 | Posting Services Performed by an Outdoor Advertising Company on Billboards Owned and Controlled by the Customer | 02/02/2009 |
| 3038 | Deeds of Trust--Trustee Fees | 02/02/2009 |
| 3039 | Agricultural Fair Association Exemption | 02/02/2009 |
| 3040 | Chemicals Used in Processing by the Pulp Industry | 12/31/2009 |
| 3042 | Statute of Limitations Is Not a Defense When a Material Fact Is Misrepresented | 02/02/2009 |
| 3043 | Low Density Light and Power Utility Deduction | 05/07/2024 |
| 3044 | Use Tax Modification to Aircraft Dealers | 04/26/2022 |
| 3045 | Materials Used in Welding Processes | 02/02/2009 |
| 3046 | Tax Liability of Charter Boat Owners and Charter Agencies - Reporting Instructions | 02/02/2009 |
| 3047 | Internet Tax Freedom Act (ITFA) | 05/10/2017 |
| 3048 | Lease Cancellation Payment | 02/02/2009 |
| 3049 | Component Parts of Watercraft: Life Preservers | 02/02/2009 |
| 3050 | Dump Truck Operators | 04/07/2021 |
| 3051 | Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies | 07/10/2018 |
| 3052 | Retail Sales Tax: Road Construction | 12/31/2009 |
| 3053 | Form Oil Purchased by Building Contractors | 02/02/2009 |
| 3054 | Sales to residents of states or possessions of the U.S., and territories or provinces of Canada, that do not impose a tax of at least three percent | 02/04/2020 |
| 3055 | BTA Non-acquiesence | 07/30/2020 |
| 3056 | Taxability of Air Transportation and Other Activities Performed with Aircraft | 02/02/2009 |
| 3057 | Purchase of Billboards: Real Property or Tangible Personal Property | 02/02/2009 |
| 3058 | Electroplates Manufactured and Used By a Printer | 02/02/2009 |
| 3059 | Processing Meat By-Products | 02/02/2009 |
| 3061 | Amounts Awarded for Costs Not Included in the Contract | 02/02/2009 |
| 3062 | Amounts Paid under a Penalty Clause | 02/02/2009 |
| 3063 | Printing Industry Use Tax on Consumable Materials and Supplies | 02/02/2009 |
| 3065 | Oral Instructions Relating to Tax Liability | 02/02/2009 |
| 3066 | Purchase of Personalty for Resale as Realty | 06/03/2010 |
| 3067 | Business & Occupation Tax: Contract Assignments | 02/02/2009 |
| 3068 | Taxability of Highway Construction Contract Projects Administered by Washington State Department of Transportation | 12/31/2009 |
| 3069 | Use Tax on Property Acquired by Inheritance | 06/03/2010 |
| 3070 | Taxable Transfers of Capital Assets | 02/02/2009 |
| 3071 | Public Road Construction Materials – Measure of Tax | 02/02/2009 |
| 3073 | Airplanes Used on Vessels Engaged in Commercial Deep Sea Fishing Operations | 02/02/2009 |
| 3074 | Newspaper Supplements | 02/02/2009 |
| 3075 | Condominiums | 02/02/2009 |
| 3076 | Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties | 06/27/2023 |
| 3077 | Use Tax in Relation to Use of Private Airplanes for Business Within and Without The State | 02/02/2009 |
| 3078 | Taxability of Interest from Participation Loans | 02/02/2009 |
| 3079 | Presumption of Use Within Washington When Resident Purchases Property Out of State | 02/02/2009 |
| 3080 | Use of Market Comparisons by Golf Businesses Reporting on the "Actual Records of Facilities Usage" Method | 02/02/2009 |
| 3082 | Donations to Meal Providers | 02/02/2009 |
| 3083 | Deductions in Excess of Income | 02/02/2009 |
| 3084 | Retail Sales Tax - Charges for Towing Damaged or Inoperable Vehicles for Repair | 02/28/2011 |
| 3085 | Eligibility of Taxes for Multiple Activities Tax Credits (MATC) | 03/12/2021 |
| 3086 | Telephone Answering Services | 03/24/2021 |
| 3087 | Bankruptcy Liquidations: Retail Sales and Use Tax | 02/02/2009 |
| 3088 | Taxability of Oil and Chemical Spill Cleanup | 02/02/2009 |
| 3089 | Retail Sales Tax on Telephone Services Sold to Indians | 02/02/2009 |
| 3090 | Sales of Natural Gas Transported from Origins Outside the State to Points in the State | 02/02/2009 |
| 3092 | Hazardous Substance/Petroleum Products Tax, Vessels Operating in Washington Waters | 10/05/2015 |
| 3093 | Prepaid Telephone Debit Cards | 12/31/2009 |
| 3094 | Sales of Drawings and Plans | 02/02/2009 |
| 3095 | Loan Application Deposits | 02/02/2009 |
| 3096 | Fund-raising Activities of Public Schools, Associated Student Body Groups and Parent Teacher Associations | 12/31/2009 |
| 3097 | Deferred Sales Tax | 12/31/2009 |
| 3098 | Health and Physical Fitness Clubs Receiving Initiation Fees and Dues Income | 02/02/2009 |
| 3099 | Measure of the Enhanced Food Fish Tax for Persons with a Direct Retail Endorsement | 02/02/2009 |
| 3100 | Staffing Companies | 12/31/2009 |
| 3101 | National Streamlined Sales and Use Tax Agreement-- Definition of "Tangible Personal Property" | 02/02/2009 |
| 3102 | Alternative Credit Computation Formula Seasonal Employment Manufacturers | 02/02/2009 |
| 3103 | Distinguishing Warranties and Maintenance Agreements | 02/02/2009 |
| 3104 | Physical Fitness Services – Specialized Exercise and Conditioning Activities | 03/14/2016 |
| 3105 | Storing, Inspecting, Testing, and Labeling of Canned Salmon | 02/02/2009 |
| 3106 | Refunds of Over Collected Retail Sales Tax | 02/02/2009 |
| 3107 | Taxability of Credit Bureau Services | 05/03/2021 |
| 3108 | Foreign Trade Zones | 02/02/2009 |
| 3109 | Agricultural Burning Exemption (Prior to July 1, 2005) | 02/02/2009 |
| 3112 | Processing Perishable Meat Products | 07/25/2022 |
| 3114 | Substantial Underpayment Penalty | 04/04/2016 |
| 3115 | Sales to the Washington State National Guard | 02/02/2009 |
| 3116 | Car Sharing Organizations | 02/02/2009 |
| 3117 | Manufacturers’ Machinery and Equipment Exemption | 02/02/2009 |
| 3118 | Manufacturers’ Machinery and Equipment Exemption —Rental of Tangible Personal Property and Providing Tangible Personal Property Along With an Operator | 02/02/2009 |
| 3119 | Manufacturers’ Machinery and Equipment Exemption —Pollution Control Equipment | 02/02/2009 |
| 3120 | Manufacturers’ Machinery and Equipment Exemption —Electrical Apparatus and Utility Systems | 02/02/2009 |
| 3121 | Manufacturers' Machinery and Equipment Exemption —Devices | 02/02/2009 |
| 3122 | Manufacturers' Machinery and Equipment Exemption —Design and Product Development | 03/04/2016 |
| 3123 | Manufacturers’ Machinery and Equipment Exemption — Manufacturing Site | 02/02/2009 |
| 3124 | Manufacturers’ Machinery and Equipment Exemption — Buildings, Fixtures, and Support Facilities | 02/02/2009 |
| 3125 | Manufacturers’ Machinery and Equipment Exemption — Computers | 02/02/2009 |
| 3126 | Manufacturers’ Machinery and Equipment Exemption — Prototypes | 02/02/2009 |
| 3127 | Manufacturers’ Machinery and Equipment Exemption — Research and Development | 02/02/2009 |
| 3128 | Repair Work on Goods Damaged in Transit Ordered by the Shipper, the Carrier, or the Owner | 06/13/2023 |
| 3130 | Deductibility of Repair and Maintenance Costs of Leased Property | 02/02/2009 |
| 3131 | Record Keeping Requirements | 02/02/2009 |
| 3132 | Casual Sales of Motor Vehicles | 01/27/2021 |
| 3133 | Withdrawal of published determinations | 07/25/2022 |
| 3134 | Transactions Between Related Entities | 02/02/2009 |
| 3135 | Applicability of RCW 82.08.0289 Residential Telephone ServiceExemption to Cellular Telephone Service | 02/02/2009 |
| 3136 | Reimbursement of a Venturer in a Joint Venture | 02/02/2009 |
| 3137 | Transfer of Capital Assets to Joint Ventures | 02/02/2009 |
| 3138 | Measure of Retail Sales Tax on a Time and Materials Contract When the Contractor Includes the Retail Sales Tax Paid on Rented Equipment | 02/02/2009 |
| 3140 | Out-of-State Activities Related to Performance of Local Installation Contract | 02/02/2009 |
| 3141 | Retail Sales and Use Tax: Servicemembers’ Civil Relief Act | 02/02/2009 |
| 3142 | Business and Occupation Tax on Sale of or Granting a License to Use Intangibles | 02/02/2009 |
| 3143 | Computer Programs: Retail or Service | 02/02/2009 |
| 3144 | Taxability of Mortgage Escrow Receipts | 06/28/2024 |
| 3145 | Real Estate Brokers -- Shared Commissions and Expenses | 02/02/2009 |
| 3146 | Sale Without Transfer of Possession | 02/02/2009 |
| 3148 | Public Road Construction Included in a Lump Sum General Construction Contract | 02/02/2009 |
| 3149 | Taxability of Gross Income Received by Freight Forwarders | 05/06/2019 |
| 3150 | Payment Prior to Services - When Taxable | 02/02/2009 |
| 3151 | Taxable Transactions by Aircraft Dealers | 01/25/2013 |
| 3152 | Off-Site Component Fabrication by Speculative Builders | 05/09/2017 |
| 3154 | Public Road Construction - Off-Site Activities | 02/02/2009 |
| 3155 | Stimulating Wholesale Sales by Promoting Retail Sales | 02/02/2009 |
| 3156 | Disaster Relief Funds Provided by FEMA and the Red Cross | 02/10/2009 |
| 3158 | Eligibility for the B&O Tax Exemption for Wholesale Sales Between New Car Dealers When Making a Purchase Under an Asset Purchase Agreement | 12/11/2009 |
| 3159 | Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation | 11/27/2013 |
| 3160 | Packers of Horticultural Products and the Taxability of Storage Income | 12/30/2009 |
| 3161 | Apportionment of Income by Stockbrokers and Security Houses | 05/13/2011 |
| 3162 | Aerospace "tooling" under Substitute Senate Bill 6828 | 01/14/2010 |
| 3163 | Qualifying Equipment under the Data Center Exemption | 03/15/2011 |
| 3165 | Dry Stack Boat Storage | 02/18/2011 |
| 3166 | 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs | 12/06/2016 |
| 3167 | Taxability of Fees Charged for Amusement and Recreation Services | 03/14/2016 |
| 3168 | Meal Assembly Kitchens | 08/19/2011 |
| 3169 | Sourcing Wholesale Sales of Non-Mobile Telecommunications Services | 12/28/2011 |
| 3170 | Sales Tax Sourcing for Installed Manufactured and Modular Homes | 01/10/2012 |
| 3171 | Taxation of Dark Fiber (unlit fiber optic cable) | 04/05/2012 |
| 3172 | Contests of Chance | 10/24/2012 |
| 3173 | Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances | 06/28/2019 |
| 3174 | B&O Tax and Out-of-State Printers | 05/17/2013 |
| 3175 | Purchases made with Funds Provided by the Federal Government | 09/14/2018 |
| 3176 | Digital Products-General Implementation | 09/03/2013 |
| 3177 | Digital Products-General Analysis of Tax Liability | 09/03/2013 |
| 3178 | Domestic International Sales Corporations | 07/19/2013 |
| 3179 | Washington State Estate Tax Treatment of Same-Sex Spouses | 08/15/2013 |
| 3180 | Warehousing/Reselling Prescription Drug B&O Tax Preference | 09/25/2013 |
| 3181 | Paymasters and Employers of Record | 09/27/2013 |
| 3183 | International Investment Management Services | 10/12/2022 |
| 3184 | Prepared Food Sales Applying the 75% Test Computation to Multiple Business Establishments | 11/27/2013 |
| 3185 | Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property | 01/16/2014 |
| 3186 | Use Tax Liability for Lessees on Leased Tangible Personal Property | 01/16/2014 |
| 3187 | Operationally Complete and Tax Deferral Projects | 07/10/2018 |
| 3188 | Grain Elevators | 12/28/2020 |
| 3189 | Taxability of Alarm Monitoring Services | 12/21/2018 |
| 3190 | Hazardous Substance Tax, Biodiesel (B100), and B99.9/B99 Biodiesel Blend | 05/05/2014 |
| 3191 | Rewards Programs | 12/15/2022 |
| 3192 | Professional Employer Organizations | 10/09/2014 |
| 3193 | Sourcing Dark Fiber Sales | 11/04/2014 |
| 3194 | Impact of Getty Images Decision | 01/22/2015 |
| 3195 | Economic Nexus Minimum Thresholds | 01/13/2020 |
| 3196 | B&O Deduction for Affiliated Qualified Employers of Record | 08/24/2023 |
| 3197 | Renewable Energy System Cost Recovery Incentive and Condommiums | 08/25/2015 |
| 3198 | Taxability of Home Service Contracts and Mixed Service Contracts | 01/12/2016 |
| 3199 | Non-Business Money Transfer Services | 03/29/2017 |
| 3200 | Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes | 04/19/2017 |
| 3201 | Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court | 04/19/2017 |
| 3202 | Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus | 05/31/2017 |
| 3203 | Use of a Tribal Resale Exemption Certificate | 06/27/2017 |
| 3204 | Credit Card Processors | 06/27/2017 |
| 3205 | Taxability of Telecommunications Support Payments | 06/28/2024 |
| 3206 | Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund | 04/16/2018 |
| 3207 | Enhanced Delivery Services | 05/10/2018 |
| 3208 | Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies | 05/23/2018 |
| 3209 | Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services | 05/23/2018 |
| 3210 | Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate | 12/09/2020 |
| 3211 | Taxability of Firefighting Activities | 03/19/2019 |
| 3212 | Day Trips for Sightseeing Purposes | 04/05/2019 |
| 3213 | Data Center Exemption Duration | 05/22/2023 |
| 3214 | B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates | 06/27/2019 |
| 3215 | Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use | 03/20/2020 |
| 3216 | The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period | 11/05/2019 |
| 3217 | Tax Exemption for Constructing New Buildings for Aerospace Manufacturing | 06/25/2020 |
| 3218 | Collection Agents: Requirements to exclude certain amounts from gross income | 01/06/2020 |
| 3219 | Taxability of Cemetery Endowment Care Funds | 02/05/2020 |
| 3220 | Taxability of Cooperative Advertising Receipts | 07/27/2020 |
| 3221 | Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings | 04/23/2024 |
| 3222 | Sales of Feminine Hygiene Products | 01/14/2021 |
| 3223 | Taxability of Restaurant and Grocery Delivery Services | 05/07/2021 |
| 3224 | Taxability of Shared Loss Payments from FDIC | 05/12/2021 |
| 3225 | Construction on Real Property “of or for” the United States | 06/23/2021 |
| 3226 | Applicability of Leasehold Excise Tax to Leases of Dark Fiber from Public Owners | 07/01/2021 |
| 3227 | Taxability of Salmon Recovery Grants Received by Nonprofit Organizations | 08/24/2021 |
| 3228 | Retail Sales and Use Tax on Goodwill Vehicle Repairs | 09/24/2021 |
| 3229 | Nonprofit Organizations Receiving Governmental Funds for Habitat Restoration Projects | 10/12/2021 |
| 3230 | Membership Fees and Dues Allocation | 10/22/2021 |
| 3231 | Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses | 06/02/2022 |
| 3232 | Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate | 06/08/2022 |
| 3233 | Discount Vouchers and Other Types of Payment or Credit Vouchers | 06/09/2022 |
| 3234 | Blending of Petroleum Products at Storage Terminals | 06/27/2022 |
| 3235 | Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering | 11/22/2022 |
| 3236 | AT&T Services, Inc. v. Department of Revenue | 12/21/2022 |
| 3237 | Prosthetic Devices Sold by Chiropractors | 05/22/2023 |
| 3238 | Interest Received on Direct Obligations of the Federal Government | 05/22/2023 |
| 3239 | Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities | 08/09/2023 |
| 3240 | Working Families Tax Credit – Annual Updates | 01/02/2024 |