2016 Rule and Tax Advisory adoptions and repeals
Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.
Rules: WAC - Washington Administrative Code
Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory
Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action.
December 2016
- WAC 458-40-540 - Forest land values 2017
- WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-18-220 - Refunds – Rate of interest
- WAC 458-30-262 - Agricultural land valuation – Interest rate – Property tax component
- WAC 458-30-590 - Rate of inflation – Publication – Interest rate - Calculation
- WAC 458-20-252 - Hazardous substance tax
- WAC 458-20-281 - Petroleum product tax
- WAC 458-20-19404 - Financial institutions-Income apportionment
- ETA 3195.2016 - Economic Nexus Minimum Thresholds
- ETA 3166.2016 - 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs
October 2016
September 2016
- WAC 458-61A-208 - Foreclosure – Deeds in lieu of foreclosure – Sales pursuant to court order
- WAC 458-20-169 - Nonprofit organizations
- WAC 458-20-183 - Amusement, recreation, and physical fitness services
August 2016
- ETA 3055.2016 - BTA nonacquiescence
- WAC 458-20-19404 - Financial institutions - Income apportionment
- WAC 458-20-187 - Tax responsibility of vending machine owners and operators
July 2016
- WAC 458-16-300 - Public meeting hall - Public meeting place - Community meeting hall
- WAC 458-20-190 - Sales to and by the United States and certain entities created by the United States - Doing business on federal reservations - Sales to foreign governments
- WAC 458-20-151 - Dentists, audiologists, and other health care providers - Dental laboratories and dental technicians
June 2016
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities
- WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection
- WAC 458-20-10001 - Adjudicative proceedings—Brief adjudicative proceedings—Certificate of registration (tax registration endorsement) revocation
- WAC 458-20-10003 - Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits
- WAC 458-20-10004 - Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities
- WAC 458-20-10201 - Application process and eligibility requirements for reseller permits
- WAC 458-20-10202 - Brief adjudicative proceedings for matters related to reseller permits
- WAC 458-20-273 - Renewable energy system cost recovery
May 2016
- WAC 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-150 - Optometrists, ophthalmologists, and opticians
- WAC 458-20-17802 - Collection of use tax by county auditors and Department of Licensing - Measure of tax
- WAC 458-20-19301 - Multiple activities tax credits
- WAC 458-20-217 - Lien for taxes
- WAC 458-20-229 - Refunds
- WAC 458-20-240 - Manufacturer's new employee tax credits - Applications filed after June 30, 2010
- WAC 458-20-24001A - Sales and use tax deferral - Manufacturing and research/development activities in rural counties - Applications filed prior to July 1, 2010
- WAC 458-20-24003 - Tax incentives for high technology businesses
- WAC 458-20-255 - Carbonated beverage syrup tax
- WAC 458-20-183 - Amusement, recreation, and physical fitness services
- WAC 458-20-238 - Sales of watercraft to nonresidents - Use of watercraft in Washington by nonresidents
- WAC 458-20-268 - Annual surveys for certain tax preferences
- WAC 458-40-670 - Timber excise tax - Chip wood and small log destinations
- WAC 458-61A-100 - Real estate excise tax - Overview
- WAC 458-61A-301 - Payment of tax, collection responsibility, audit responsibility, and tax rulings
- ETA 3043.2016 - Low-density light and power utility deduction
- WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Definitions
- WAC 458-53-020 - Definitions
- WAC 458-53-030 - Stratification of assessment rolls-Real property
- WAC 458-53-050 - Land use stratification, sales summary and abstract report
- WAC 458-53-070 - Real property sales studies
- WAC 458-53-080 - Real property sales sample selection
- WAC 458-53-100 - County generated sales studies
- WAC 458-53-140 - Personal property ratio study
- WAC 458-53-160 - Indicated personal property ratio - Computation
- WAC 458-53-200 - Certification of county preliminary and indicated ratios - Review
- WAC 458-53-210 - Appeals
- WAC 458-20-101 - Tax registration and tax reporting
April 2016
- WAC 458-20-19404 - Financial institutions - Income apportionment
- WAC 458-07-010 - Valuation and revaluation of real property - Introduction
- WAC 458-07-015 - Revaluation of real property
- WAC 458-07-020 - Revaluation of real property - Multi year counties
- ETA 3114.2016 - Substantial underpayment penalty
- ETA 3133.2016 - Withdrawal of published determinations
March 2016
- WAC 458-20-260 - Oil spill response and tax administration
- WAC 458-20-13601 - Manufacturers and processors for hire-Sales and use tax exemption for machinery and equipment
- WAC 458-20-169 - Nonprofit organizations
- WAC 458-20-272 - Tire fee - Studded tire fee - Core deposits or credits
- ETA 3003.2016 - Taxability of yoga, tai chi, and qi gong
- ETA 3104.2016 - Physical fitness services - Specialized exercise and conditioning activities
- ETA 3167.2016 - Taxability of fees charged for amusement and recreation services
- ETA 3122.2016 - Manufacturers machinery and equipment exemption - Design and product development
February 2016
- WAC 458-20-102 - Reseller permits
- WAC 458-20-167 - Educational institutions, school districts, student organizations, and private schools
- WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection
- WAC 458-18-020 - Deferral of special assessments and/or property taxes—Qualifications for deferral
- WAC 458-14-026 - Assessment roll corrections agreed to by taxpayer
- WAC 458-16A-140 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values
- WAC 458-20-22802 - Electronic filing and payment
- WAC 458-20-254 - Recordkeeping
- WAC 458-20-267 - Annual reports for certain tax adjustments
- WAC 458-20-277 - Certified service providers - Compensation
- WAC 458-20-27701 - Model 2 volunteer sellers - Compensation
- WAC 458-20-100 - Informal administrative reviews
- WAC 458-20-183 - Amusement, recreation, and physical fitness services
- WAC 458-20-15503 - Digital products
January 2016
- WAC 458-20-261 - Commute trip reduction incentives
- ETA 3187.2016 - "Operationally complete" and tax deferral projects
- ETA 3198.2016 - Taxability of home service contracts and mixed service contracts
- WAC 458-20-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers
- WAC 458-19-070 - Five dollars and ninety cents statutory aggregate limit calculation
- WAC 458-19-075 - Constitutional one percent limit calculation limit calculation
- WAC 458-20-13501 - Timber harvest operations
- WAC 458-20-176 - Commercial deep sea fishing - Commercial passenger fishing - Diesel Fuel