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Det. No. 99-005R 19 WTD 223 2000 -- describe applicability of trade-in sales tax deduction to consignment sales 3. 2. Related statutes interpretive and/or policy statements court decisions BTA decisions and WTDs Excise Tax Advisories ETAs Property Tax Advisories and Bulletins PTAs/PTBs and Interim Audit Guidelines IAGs are considered interpretive and/or policy statements. Statute s Implemented Interpretive and/or policy statements e.g. ETAs PTAs and IAGs ETA 386. 04. 159 Consignee or seller...

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