The following identifies those rules for which the Department intends to proceed with rule making during the next 6 months.  The information on this site is continually updated as the Department files rule making notices or as it otherwise adds or deletes rules as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. 

On November 17, 2010, Governor Chris Gregoire directed state agencies under her jurisdiction to suspend non-critical rule development and adoption activities until the end of 2011 [Executive Order 10-06].  Revenue uses published Office of Financial Management guidelines [OFM Guidelines] when deciding which rule-making activities should be suspended and which should continue. See Temporary Rule-Making Suspension for additional information about the Department’s actions and initial response to EO 10-06.)

The majority of the Department’s rulemaking is interpretive in nature.  Taxpayers need to recognize that when a law changes, taxpayers must collect and/or remit tax consistent with that law change even if the rule has not been updated and appears to give contradictory advice.

If you would like to receive Department rule-making notices, please visit the Rules notification E-mail service.