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Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 1-800-647-7706. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.


Pursuant to RCW 34.05.330, you have the right to petition the Department to adopt, amend, or repeal any administrative rule. Obtain a copy of the petition online, or call call 1-800-647-7706. The petition process is governed by the Office of Financial Management (Chapter 82-05 WAC).


NOTE:
> Click on a month below to see what actions took place during that month.

> Click on an action (link) to see details of that action.

Rules:
WAC - Washington Administrative Code

Interpretive Statements:
ETA - Excise Tax Advisory
PTA - Property Tax Advisory
IAG - Interim Audit Guideline

December 2011

October 2011

September 2011

August 2011

July 2011

June 2011

May 2011

April 2011

March 2011

February 2011

January 2011


December 2011

WAC 458-20-273 Renewable Energy System Cost Recovery

WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems.  Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a:  (1)  revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2)  revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.  There are no changes from the previous emergency rule filed August 12, 2011 under WRS 11-17-053.

WAC 458-20-12401 Special stadium sales and use tax

WAC 458-20-12401 (Rule 12401) Special stadium sales and use tax explains the special stadium sales and use tax.  It explains the tax applies to retail sales of food and beverages by restaurants, taverns, and bars in counties with a population of one million or more.

The Department amended Rule 12401 to recognize that the special stadium sales and use tax does not apply to sales of food and beverages by restaurants, taverns, and bars located in King County after September 30, 2011.  The purpose of this tax was to pay off the debt service on bonds issued to support the construction of Safeco Field.

WAC 458-20-244 Food and Food ingredients

WAC 458-20-244 (Rule 244)  Food and food ingredients provides guidelines for determining if food or food ingredients qualify for retail sales tax and use tax exemptions provided by RCW 82.08.0293 and 82.12.0293.

The Department amended Rule 244 to recognize Initiative 1107, passed by the voters in November 2010 and codified as chapter 2, Laws of 2011.  Initiative 1107, in part, repealed the retail sales tax imposed on sales of bottled water and candy by chapter 23, Laws of 2010, 1st Special Session.  Additionally, the subsection explaining the Supplemental Nutrition Assistance Program was updated to remove references to the Food Stamp Act of 1977, stamps, and coupons.  The term “benefits” is now used in lieu of “stamps” or “coupons.”

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 458-18-220 Refunds—Rate of interest provides the rate of interest that applies to tax refunds made pursuant to RCW 84.69.010 through 84.69.090 in accordance with RCW 84.69.100, and also to judgments entered in favor of the plaintiff pursuant to RCW 84.68.030.  This rule has been amended to provide the rate of interest to be used when refunding property taxes paid in 2012.
  • WAC 458-30-262 Agricultural land valuation--Interest rate—Property tax component provides the interest rate and the property tax component used to value farm and agricultural lands classified under chapter 84.34 RCW (Open Space Program).  This rule has been amended to provide the interest rate and property tax component to be used when valuing classified farm and agricultural land during the 2012 assessment year.
  • WAC 458-30-590 Rate of inflation—Publication--Interest rate—Calculation provides the rate of inflation used to calculate interest on deferred special benefit assessments when farm and agricultural or timber land is removed or withdrawn from classification under chapter 84.34 RCW (Open Space Program). This rule has been amended to provide the rate of inflation used in calculating interest for deferred special benefit assessments of land removed or withdrawn during 2012.
WAC 458-40-540 Forestland values-2012

WAC 458-40-660 Timber excise tax-Stumpage value tables-Stumpage value adjustments

WAC 458-40-540 contains the forest land values, which must be adjusted annually by a statutory formula contained in RCW 84.33.140(3).  This rule has been amended to provide county assessors with forest land values for the 2012 assessment year. 

WAC 458-40-660 contains the stumpage values used by harvesters of timber to calculate the timber excise tax.  This rule is being revised to provide the stumpage values to be used during the first half of 2012. 

ETA 3169.2011 Sourcing Wholesale Sales of Non-Mobile Telecommunications Services

The Department of Revenue has issued the following Excise Tax Advisory (ETA):

ETA 3169.2011 Sourcing Wholesale Sales of Non-Mobile Telecommunications Services
                                                                                                          
This ETA provides guidance regarding the sourcing, for B&O tax purposes, of gross proceeds received for wholesale telecommunications services (other than mobile telecommunications services).

October 2011

WAC 308-300-160 Total fee payable--Handling of fees

WAC 308-300-160 Total fee payable—Handling of fees establishes the amount of application and renewal handling fees charged by the Master License Service (often referred to as the “Business License Service”).

SB 2017, Chapter 298, Laws of 2011, transferred responsibility for Master Licensing Service rules from the Department of Licensing to the Department of Revenue, effective July 1, 2011. This legislation requires that the application and renewal handling fees be established by rule.

This is the 2nd adoption of an emergency WAC 308-300-160. The fee amounts are the same as reflected in the first emergency rule, filed on June 15, 2011. The Department is in the rule making process to adopt a permanent rule, which will be recodified in chapter 458-20 WAC.

ETA 3024.2011 Public Works Contracts

The Department of Revenue has issued the following Excise Tax Advisory (ETA):

ETA 3024.2011 Public Works Contracts

This ETA provides guidance regarding retail sales tax and retainages for public works.  The Department has updated the ETA to recognize provisions of HB 1384.  This legislation excludes from retainage requirements those public road improvement contracts funded in whole or in part by federal transportation funds. 

WAC 458-20-19402 Single factor receipts apportionment -- Generally;

WAC 458-20-19403 Single factor receipts apportionment -- Royalties; and

WAC 458-20-19404 Financial institutions -- Income apportionment

Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus
requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules
to explain how these requirements apply:

  • WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
  • WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
  • WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment

WAC 458-20-244 Food and food ingredients

The Department is proposing to amend WAC 458-20-244 to recognize Initiative 1107, passed by the voters in November
2010 and codified as chapter 2 Laws of 2011. This initiative, in part, repeals the retail sales tax imposed on sales of
bottled water and candy by chapter 23, Laws of 2010, 1st Special Session. Effective December 2, 2010, bottled water and
candy are again exempt from retail sales and use taxes.

WAC 458-20-12401 Special stadium sales and use tax

The Department is proposing to amend WAC 458-20-12401 to recognize that the special stadium sales and use does not
apply to sales of food and beverages by restaurants, taverns, and bars located in King County after September 30, 2011.
The purpose of this tax was to pay off the debt service on bonds issued to support the construction of Safeco Field.

September 2011

WAC 458-20-19401 Minimum nexus thresholds for apportionable activities

Part I of Chapter 23, 2010 Laws, 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010.  The Department has adopted emergency rules to explain how this legislation applies while it engaged in rule making for permanent rules. 

The Department is at this time adopting WAC 458-20-19401 (Rule 19401) Minimum nexus thresholds for apportionable activities.  Rule making continues for the following rules:

  • WAC 458-20-19402 – Single factor sales receipts apportionment – Generally
  • WAC 458-20-19403 – Single factor sales receipts apportionment - Royalties
  • WAC 458-20-19404 – Financial institutions – Income apportionment

August 2011

WAC 458-61A-100 Real estate excise tax-Overeview;

WAC 458-61A-101 Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state;

WAC 458-61A-102 Definitions;

WAC 458-61A-107 Option to purchase; and

WAC 458-61A-301 Payment of tax, collection responsiblity, audit responsibility, and tax rulings

The Department has amended these rules to recognize provisions of 2ESSB 6143, Part II Tax Avoidance Transactions, sections 207-213. The rule amendments include the following legislative changes and clarifications:

  • the date on which an option agreement is executed is the date on which the transfer or acquisition of a controlling interest pursuant to the option is deemed to occur, for the purpose of determining whether a controlling interest was transferred or acquired within a 12-month period;
  • the Department may collect REET on the transfer or acquisition of a controlling interest in a corporation from either the corporation or the buyer, or, if the corporation is not publicly traded, from the seller;
  • a parent corporation of a wholly-owned subsidiary is responsible for REET if the subsidiary transfers real property to a third party and then dissolves before payment of the tax;
  • providing notice to the Department within 30 days of a sale no longer exempts a buyer from liability for REET that has not been paid by the seller; and
  • a lien for any unpaid REET attaches to each parcel of property in this state owned by an entity in which a controlling interest has been transferred.

WAC 458-61A-102 has also been amended to direct readers to chapter 26.60 RCW for the definition of “domestic partner” to recognize the change made by chapter HB 1649 (chapter 9, Laws of 2011).

WAC 458-20-273 Renewable Energy System Cost Recovery

WAC 458-20-273 (Rule 273) explains the cost recovery incentive program for renewable energy systems.  Rule 273 is amended to provide appeal rights to a determination by the Department of Revenue regarding a:  (1)  revocation or denial of approval to certify a renewable energy system for eligibility in the incentive payment program or (2)  revocation or denial of approval to certify a module, inverter, or blade as manufactured in Washington state for purposes of increased factors in calculating the amount of incentive payments.

WAC 458-20-10001 Adjudicative proceedings-Brief adjudicative proceedings-Certificate of registration (tax registration endorsement) revocation

WAC 458-20-10001 (Rule 10001)  explains the Department’s adjudicative proceedings pursuant to chapter 34.05 RCW, the Administrative Procedure Act, for actions involving revocation of a certificate of registration (tax registration endorsement).

The Department has updated the telephone phone and fax numbers provided in this rule as the means by which a person may file a petition for review of an initial order.  This petition must be made within 21 days after service of the initial order is received by the person.

ETA 3168.2011 Meal Assembly Kitchens

This ETA provides guidance regarding the B&O and retail sales tax reporting responsibilities of businesses that provide menu options, purchase ingredients, and prepare the ingredients for assembly.  It addresses “meal assembly kitchens” that allow customers to assemble their own entrées, and those that assemble entrées selected by the customer. 

ETA 3054.2011 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

RCW 82.08.0273 provides an exemption from the retail sales tax to certain nonresidents of Washington for purchases of tangible personal property, digital goods, and digital codes, for use outside this state.  This ETA has been updated to explain that the exemption is available only to residents of states other than Washington, United States possessions, or Canadian territories or provinces that do not impose or have imposed on its behalf, a generally applicable retail sales tax, use tax, value added tax, gross receipts tax on retailing activities, or similar generally applicable tax of three percent or more.  See SB5763 (chapter 7, Laws of 2011).

PTA 6.2.2011 Property Taxability of Motor Vehicles

This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has revised Property Tax Advisory (PTA) 6.1.2009 Property Taxability of Motor Vehicles

This advisory has been revised to recognize chapter 161, Laws of 2010 (SB 6379), which took effect on July 1, 2011. Most notably, the legislation includes a new definition for “fixed load vehicle” that is now provided in RCW 46.04.186.

PTA 12.2.2011 Classification of Land Used for Christmas Tree Production

This announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has revised the Property Tax Advisory (PTA) 12.1.2009 Classification of Land Used for Christmas Tree Production

This advisory has been revised to remove the definition of “contiguous” because it is no longer accurate as a result of chapter 101, Laws of 2011 (SSB 5359). 

July 2011

ETA 3167.2011 Taxability of Fees Charged for Amusement and Recreation Services

The Department of Revenue has issued the following Excise Tax Advisory (ETA):

ETA 3167.2011 Taxability of Fees Charged for Amusement and Recreation Services

Charges for amusement and recreation services provided to a consumer are subject to retail sales tax under RCW 82.04.050.  This Excise Tax Advisory (ETA) clarifies the distinction between nontaxable charges and taxable charges often associated with sport activities and sporting events, such as:

  • Basketball, football, hockey, and soccer leagues;
  • Cycling, running, swimming, and triathlon events; and
  • Baseball, golf, softball, and tennis tournaments

June 2011

ETA 3043.2011 Low-density light and power utility deduction

The Department of Revenue has revised Excise Tax Advisory 3043 (ETA 3043).  This advisory explains the public utility tax deduction provided by RCW 82.16.053 to qualifying power and light businesses.  

RCW 82.16.053 requires that the Department determine the state average electric power rate each year and inform taxpayers of this rate.  This rate is used by the power and light business to compute the amount of the deduction.  The revised ETA 3043 updates the information to provide the rate to be used for the period of July 2011 through June 2012.

ETA 3166.2011 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchaes under the Deferral Program

The Department issued the Excise Tax Advisory (ETA) 3166.2011 5% Substantial Underpayment Penalty May Apply to Non-Qualifying Purchases under the Deferral Programs.  This ETA clarifies when the 5% substantial underpayment penalty imposed by RCW 82.32.090(2) applies to tax assessed on purchases made under the following Washington retail sales and use tax deferral programs:

  • High Technology under chapter 82.63 RCW;
  • Fruit and Vegetable Processors under chapter 82.74 RCW;
  • Biotech Manufacturing under chapter 82.75 RCW; and
  • Corporate Headquarter under chapter 82.82 RCW.

WAC 458-20-270 Telephone program excise tax rates

Under RCW 43.20A.725 and 80.36.430, the Department is required to annually determine the tax rates imposed on switched access lines to fund the telephone relay service program and the Washington telephone assistance program.  The Telecommunications Relay Services (TRS) and Washington Telephone Assistance Program (WTAP) tax rates are determined by dividing the respective program budgets by the number of switched access lines reported to the Department in the prior calendar year.  The Department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the Department.

The Department is amending WAC 458-20-270 to recognize the tax rates effective July 1, 2011.  The TRS rate remains at 19 cents per switched access line for the upcoming fiscal year.  The WTAP rate remains at 14 cents per switched access line for the upcoming fiscal year.  These rates were previously announced by the Department in a special notice dated March 24, 2011 and can be found at http://dor.wa.gov/Docs/Pubs/SpecialNotices/2011/sn_TelephoneTax.pdf.

WAC 458-40-660 Timber excise tax-Stumpage values

RCW 84.33.091 requires the Department to revise the stumpage value tables every six months.  The Department establishes stumpage value tables to apprise timber harvesters of the timber values used to calculate the timber excise tax.  WAC 458-40-660 is being amended to provide the stumpage values to be used during the 2nd half of 2011. 

ETA 9001.2011 Digital Products-General Implementation

The Department of Revenue has issued the following Excise Tax Advisory (ETA):

ETA 9001.2011 Digital Products – General Implementation

ETA 9001.2009 was issued on July 24, 2009, to explain the Department’s initial phased process for implementing chapter 535, Laws of 2009 (ESHB 2075).  The Department has reissued ETA 9001 to explain that the phased implementation process ends June 30, 2011.   This ETA also explains how to submit a “digital products” letter ruling request to the Department.

May 2011

ETA 3161.2011 Apportionment of Income by Stockbrokers and Security Houses

The Department issued the following Excise Tax Advisory:

ETA 3161.2011 Apportionment of Income by Stockbrokers and Security Houses. This Excise Tax Advisory (ETA) explains how stockbrokers and security houses should apportion their income for B&O tax purposes.  It discusses when and under what circumstances single factor receipts formula, cost apportionment, and the “60/40 convention” methods of apportionment apply.

ETA 3159.2011 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation

The Department of Revenue has issued the following Excise Tax Advisory (ETA):

ETA 3159.2011 Internet Protocol (IP) enabled telecommunications service taxability, sourcing, and allocation

This ETA addresses the taxability, sourcing, and apportionment of telecommunications services using Voice over Internet Protocol (“VoIP”) and Fax over Internet Protocol (“FoIP”) technologies under Washington’s retail sales tax and retailing B&O tax.  It also clarifies that these types of telecommunications services are not currently exempt as local services under RCW 82.08.0289.

With respect to sourcing and allocation, the ETA is limited to those telecommunications services sold on either a call-by-call basis or on an other than call-by-call basis. 

458-20-102 Reseller permits

458-20-102A Resale certificates

The Department is amending WAC 458-20-102 (Rule 102) to explain the reseller permit program.  SB 6173 (Chapter 563, Laws of 2009) replaced the “resale certificate” with a “reseller permit” as the primary means by which to document a wholesale purchase.  SHB 2458 (Chapter 112, Laws of 2010) clarified and made changes to the reseller permit program.  The reseller permit is issued by the Department, whereas the resale certificate was a form that any buyer could download and complete.

Information explaining the use of resale certificates was removed from Rule 102 and incorporated it into the new WAC 458-20-102A (Rule 102A).  This information will be needed until the normal limitation periods for assessment and refunds expire. 

458-20-19401 Minimum nexus thresholds for apportionable activities

Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010.  The Department has adopted the following emergency rule to explain how these requirements apply:

  • WAC 458-20-19401 (Rule 19401) Minimum nexus thresholds for apportionable activities

Changes from the previous emergency rule filed January 28, 2011 under WSR 11-04-068 were made as follows: 

  • Rule 19401 – Changes to same language as proposed final rule.  These changes include formatting, adding examples, clarifying language, and additional details.

458-20-19402 Single factor receipts apportionment - Generally

458-20-19403 Single factor receipts apportionment - Royalties

Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010.  The Department has adopted the following emergency rules to explain how these requirements apply:

  • WAC 458-20-19402  (Rule 19402) Single factor receipts apportionment – Generally
  • WAC 458-20-19403  (Rule 19403) Single factor receipts apportionment – Royalties

Changes from the previous emergency rule filed January 28, 2011 under WSR 11-04-068 were made as follows: 

  • Rule 19402 –No changes
  • Rule 19403 – No changes

458-20-19404 Financial institutions - Income apportionment

Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010.  The Department has adopted the following emergency rule to explain how these requirements apply:

  • WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment 

Changes from the previous emergency rule filed January 28, 2011 under WSR 11-04-068 were made as follows: 

  • Rule 19404 – Changes to same language as proposed final rule.  These changes include formatting, clarifying language, and additional details.

April 2011

ETA 3112.2011 Processing Perishable Meat Products

The Department issued Excise Tax Advisory (ETA) 3122.2011 Processing Perishable Meat Products. This ETA was originally issued as ETA 2035 in March 2007 to explain who is entitled to the preferential business and occupation (“B&O”) tax rate based on the Washington State Supreme Court decision, Agrilink Foods, Inc. v. Washington State Department of Revenue, 153 Wn.2d 392 (2005).

The following header has been added to this ETA to explain that it does not apply during the period of June 1, 2010 through December 1, 2010.

This ETA applies to periods prior to June 1, 2010 and after December 1, 2010. For the period of June 1, 2010 through December 1, 2010, 2ESSB 6143, Part V, limited the preferential B&O tax rate for processors of perishable meat to specific activities and products. Refer to 2ESSB 6143, Part V, for additional information about these limitations.

March 2011

ETA 3163.2011 Qualifying Equipment under the Data Center Exemption

The Department issued the Excise Tax Advisory (ETA) 3163.2011 Qualifying Equipment under the Data Center Exemption. This (ETA) clarifies what equipment qualifies as eligible server equipment for purposes of the data center exemption under RCW 82.08.986 and 82.12.986.  The data center exemption provides retail and use tax exemptions to qualifying businesses of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to charges made for labor and services rendered in respect to installing eligible server equipment. 

February 2011

ETA 3165.2011 Dry Stack Boat Storage

The Department issued ETA 3165.2011 Dry Stack Boat Storage.  This ETA explains the business and occupation (B&O) tax responsibilities of businesses that offer land based boat storage in the form of stacking berths (“dry stack storage”).

ETA 3016.2011 Automobile Towing and Roadside Assistance Services

ETA 3016.2011 Automobile Towing and Roadside Assistance Services. This Excise Tax Advisory (ETA) provides information about the meaning and taxability of "automobile towing and similar automotive transportation services."   It also provides information about the taxability of roadside assistance services that may be performed by towing companies.  The information in this ETA has been updated and reformatted

ETA 3084.2011 Retail Sales Tax-Charges for Towing Damaged or Inoperable Vehicles for Repair

ETA 3084.2011 Retail Sales Tax – Charges for Towing Damaged or Inoperable Vehicles for Repair.  This Excise Tax Advisory (ETA) explains the limited circumstances under which the Department allowed towing companies to accept resale certificates or reseller permits from service stations or repair shops.  A header was added to this ETA to explain that it applies to periods prior to July 1, 2010.  Effective July 1, 2010, service stations or automotive repair shops may provide a towing company with a reseller permit when purchasing a towing service for resale.

January 2011

ETA 3164.2011 Public Utility Pole Attachment Contracts

The Department issued ETA 3164.2011  Public Utility Pole Attachment Contracts.  This ETA explains when the leasehold excise tax applies to utility pole attachment contracts allowing a private lessee access to a publicly-owned utility pole for the purpose of attaching wires or cables.

ETA 3076.2011 Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties

The Department issued ETA 3076.2011 Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential PropertiesETA 3076 previously cited to Lacey Nursing v. Department of Revenue, 128 Wn.2d 40, 53, 905 P.2d 338 (2000).  The Department updated the ETA to correct this citation to Lacey Nursing v. Department of Revenue, 103 Wn.App. 169, 11 P.3d 839 (2000).

WAC 458-20-144 Printing Industry

The Department has amended WAC 458-20-144 (Rule 144) to reflect the following recent legislative changes:

  • SB 6173 (chapter 563, Laws of 2009) which replaced the resale certificate with a resellers permit as a means to document a wholesale sale; and
  • 2ESSB 6143 (chapter 23 Laws of 2010) which provides that advertising revenues earned by printers are to be apportioned to this state for tax purposes.

Rule 144 was also amended to recognize the retail sales tax and use tax exemptions for computer equipment used in printing or publishing of printed material as provided in RCW 82.08.806 and RCW 82.12.806. 

WAC 458-20-19401 Minimum nexus thresholds for apportionable activities

WAC 458-20-19402 Single factor receipts apportionment-Generally

WAC 458-20-19403 Single factor receipts apportionment-Royalties

WAC 458-20-19404 Financial institutions-Income apportionment

Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010.  The Department has adopted the following emergency rules to explain how these requirements apply:

  • WAC 458-20-19401 (Rule 19401) Minimum nexus thresholds for apportionable activities
  • WAC 458-20-19402  (Rule 19402) Single factor receipts apportionment – Generally
  • WAC 458-20-19403  (Rule 19403) Single factor receipts apportionment – Royalties
  • WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment 

 Changes from the previous emergency rules filed October 1, 2010 under WSR 10-20-104 were made in the following subsections: 

  • Rule 19401 – No changes
  • Rule 19402 –Subsection (5) Attribution of income
  • Rule 19403 - Subsection (5) How are royalty receipts attributed to Washington
  • Rule 19404 – No changes

WAC 458-20-10001 Adjudicative proceedings-Brief adjudicative proceedings-Certificate of registration (tax registration endoresment) revocation

Rule 10001 explains the Department’s adjudicative proceedings pursuant to chapter 34.05 RCW, the Administrative Procedure Act.  The Department amended Rule 10001 to:

  • Update the information in the rule to more accurately reflect current adjudicative procedures for certificate of registration revocations. 
  • Eliminate the discussion of proceedings regarding wholesale and retail cigarette license revocation or suspension.  Chapter 154, Laws of 2009 (SHB 1435), provides the Washington State Liquor Control Board with the authority to approve, deny, suspend, or revoke retailer and wholesaler cigarette licenses.