The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements

The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:

May 31, 2023

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EXCISE TAX ADVISORIES (ETA) DRAFT

ETA XXXX.2023 Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities - This ETA addresses a deduction from the Washington taxable estate, without regard to the applicable exclusion, for the value of the decedent's qualified family-owned business interests. The purpose of this ETA is to focus on certain real estate business interests.

Planned stakeholder meetings None at this time.

Public comment period The Department requests comments and stakeholder feedback related to this Draft ETA no later than June 13, 2023. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.

General questions and/or how to make a public comment

If you wish to make a public comment or have general questions about this ETA, contact Matt Largent at MatthewL@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.

EXCISE TAX ADVISORIES (ETA) ISSUANCE

ETA 3213 Data Center Exemption Duration

Why this ETA was Issued

This ETA explains the various durations and expirations of the data center exemption available under RCW 82.08.986 and 82.12.986. It is being updated to reflect changes arising from 2022 legislation. The changes include information on durations and expirations of a new exemption in RCW 82.08.9861 and RCW 82.12.9861 for data centers located in urban counties.

ETA 3237 Prosthetic Devices Sold by Chiropractors

Why this ETA was Issued

This ETA addresses the application of retail sales tax, and the sales tax exemption in RCW 82.08.0283(1)(a), on prosthetic devices sold by licensed chiropractors.

View more information on this ETA and other ETAs

See the Department’s website at:  http://dor.wa.gov/content/FindALawOrRule/ETA/default.aspx

EXCISE TAX ADVISORIES (ETA) CANCELLATION

ETA 3072.2009 Rentals of Tangible Personal Property Used Both Within and Without Washington

Why this ETA was Cancelled

This ETA addresses the sourcing of rentals of property used in more than one jurisdiction prior to June 30, 2008. This ETA is being cancelled because it is outdated and the subject matter it addresses is now covered by RCW 82.32.730 and WAC 458-20-145.

Let us know at dor.wa.gov/survey

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