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.
| WAC |
Subject |
Rule Drafter |
Preliminary Proposal (CR-101 filing) |
Proposed Rule
(CR-102 filing) |
Proposed Rule - Expedited
(CR-105 filing) |
Rule Adoption
(CR-103 filing) |
Description of Anticipated Changes |
| Rules required to be adopted each year |
458-40-610
458-40-640
458-40-650
458-40-660
458-40-680 |
Timber excise tax – Stumpage value tables – Stumpage value adjustments |
Mark Bohe |
WSR 12-06-056
|
WSR 12-10-047
458-60-480
WSR 12-10-088
|
|
|
WAC 458-40-660 must be updated by the 1st of January and July of each year |
| 458-20-270 |
Telephone program excise tax rates |
Gayle Carlson |
|
|
12-09-032 |
|
WAC 458-20-270 must be updated by the 1st of July each year |
| Rules needing updates |
| 458-20-10202 |
Brief adjudicative proceedings for matters related to reseller permits |
Gayle Carlson |
WSR 12-01-096 |
WSR 12-06-074 |
|
WSR 12-11-007 |
Update - Provide appeals rights regarding the revocation of the reseller permit |
458-20-155
458-20-15501
458-20-05502
458-20-15503 |
Information and computer services.
Computer hardware Computer software Digital products |
Caleb Allen |
WSR 11-02-077 |
|
|
|
Incorporate 2010 legislation – SHB 2620
Incorporate 2009 legislation – ESHB 2075 |
458-20-19402
458-20-19403
458-20-19404
Call Chris Coffman at 360/534-1590 for call in number |
Minimum nexus thresholds for apportionable activities
Single factor receipts apportionment—Generally.
Single factor receipts apportionment—Royalties.
Financial institutions—Income apportionment. |
Chris Coffman |
WSR 10-12-128 |
WSR 11-13-051
Rule 19404
WSR 12-06-081
Rule 19402 and Rule 19403
WSR 12-06-080 |
|
Emergency - WSR 12-03-086 |
Incorporate 2010 legislation – 2ESSB 6143, Part I |
| 458-20-New |
Tax avoidance transactions |
Kate Adams |
Anticipated |
|
|
|
Incorporate 2010 legislation – 2ESSB 6143, Part II |
| 458-20-168 |
Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities |
Gayle Carlson |
Anticipated |
|
|
|
Incorporate 2010 legislation – 2ESSB 6143, Part XI |
| 458-20-193 |
Inbound and outbound interstate sales of tangible personal property
Draft anticipated by January 13, 2012 |
Gayle Carlson |
WSR 12-03-007
Draft
Supplemental Document |
|
|
|
Possible limited amendment to establish a one year trailing nexus period for all taxes, consistent with B&O tax trailing nexus, plus other updates |
| 458-20-257 |
Warranties and maintenance agreements |
Gayle Carlson |
WSR 12-06-072 |
|
|
|
Incorporate 2009 legislation – SB 6173 & update |
| 458-20-273 |
Renewable Energy System Cost Recovery |
Mark Bohe |
Anticipated |
|
|
Emergency WSR 12-09-002 |
Update-Provide appeal rights regarding revocation or denial of approval to product as manufactured in Washington or renewable energy system |
458-20-164
458-20-212 |
Insurance producers, adjusters-title insurance agents-Surpolus line brokers
Insurance Adjusters (Repeal) |
Gayle Carlson |
WSR 11-17-115 |
WSR 12-02-084 |
|
WSR 12-11-006 |
Update |
| 458-20-183 |
Amusement, recreation, and physical fitness services |
Bridget McBryde |
WSR 11-19-063 |
|
|
|
Update |