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Listed below is the Department of Revenue’s (Department) semi-annual rule-making agenda for publication in the Washington state register.  This list identifies rules the Department is currently working on and rules the Department anticipates working on during the next 6 months. 

The information on this site is continually updated as the Department files rule making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months.  This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. 

Learn about understanding & participating in the rulemaking process. To get more information about rule actions, sign up for email notifications via a listserv”.

 

  Subject of rule making Rule Drafter Preliminary Rule Proposal (CR-101 filing) Proposed Rule
(CR-102  or CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
458-16-300 Public meeting hall—Public meeting place—Community meeting hall. Leslie Mullin WSR 15-03-083
Public Meeting on March 4, 2015
Anticipate CR102 and Public Hearing in Winter/Spring 2016 Anticipate adoption in Spring 2016 Recognize 2014 legislation
458-16-300 explains the property tax exemption available under the provisions of RCW 84.36.037 for real and personal property owned by a nonprofit organization, association, or corporation and used exclusively as a public meeting hall, public meeting place, or community meeting hall.
458-16A-010 Nonprofit homes for the aging
458-16A-020 Nonprofit homes for the aging—Initial application and annual renewal
458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Application procedures
Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-16A-010 explains the exemptions allowed and the criteria that must be met in order to receive an exemption under this statute. 458-16A-020 explains the initial application process that must be followed when a home for the aging wishes to obtain a property tax exemption under RCW 84.36.041. This section also describes the annual renewal requirements that a home must follow to retain its tax exempt status, as well as the role of the assessor's office and the department of revenue in administering this exemption. 458-16A-135 explains when and how a senior citizen, disabled person, or one hundred percent disabled veteran may apply for a property tax exemption on that person's principal residence. RCW 84.36.381 through 84.36.389.
458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions Atif Aziz Anticipate CR101 and Public meeting Fall/Winter 2015 Anticipate CR102 and Public hearing Winter/Spring 2016 Anticipate adoption Spring/Summer 2016 Update and correct
458-16A-100 contains definitions of the terms used for the senior citizen, disabled person, and one hundred percent disabled veteran exemption from property taxes. The definitions apply to the senior citizen, disabled person, and one hundred percent disabled veteran exemption contained in sections RCW 84.36.381 through 84.36.389 unless the context clearly requires otherwise.
458-18-020 Deferral of special assessments and/or property taxes—Qualifications for deferral
458-18-100 Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment
458-18-210 Refunds - Procedure - Interest
Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Winter 2015 Anticipate adoption Winter/Spring 2016 Recognize 2015 legislation
458-18-020 explains person what conditions must be met that allow a person to defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of that person's equity value in said property. 458-18-100 explains when a deferral may lapse or expire, as well as how partial payment and collection work. 458-18-210 explains the procedure you must go through in order to receive a refund.
458-19-050 Port district levies
458-19-070 Five dollars and ninety cents statutory aggregate limit calculation
458-19-075 Constitutional one percent limit calculation
Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Winter 2015 Anticipate adoption Spring 2016 Recognize 2015 legislation
458-19-050 describes the various port district levies and the limitations to which they are subject. Port district levies are not limited by the constitutional one percent limit nor by the statutory aggregate dollar rate limit. As set forth in RCW 84.04.140, all port district levies are regular levies regardless of whether they are voted levies. 458-19-070 describes the prorationing process used to establish a consolidated levy rate when the assessor finds the statutory aggregate levy rate exceeds five dollars and ninety cents. If prorationing is required, the five dollar and ninety cents limit is reviewed before the constitutional one percent limit. 458-19-075 explains how to determine if the constitutional one percent limit is being exceeded and the This rule explains the sequence in which levy rates will be reduced or eliminated in accordance with RCW 84.52.010 if the constitutional one percent limit is exceeded. The constitutional one percent calculation is made after the assessor ensures that the $5.90 statutory aggregate dollar rate limit is not exceeded.
458-20-100 Appeals. Jay Jetter WSR 15-02-088
Public Meeting held February 18, 2015
Stakeholder meeting on June 26, 2015 (Draft rule here)
2nd stakeholder meeting anticipated Summer 2015
Anticipate CR 102 and Public Hearing in Fall 2015 Anticipate adoption in Winter 2015/2016 Update
458-20-100 explains the procedures for administrative review of actions of the department or of its officers and employees in the assessment or collection of taxes, as provided in RCW 82.01.060(4)
458-20-101 Tax registration and tax reporting David Hesford Anticipate CR101 and Public Meeting in Winter 2015 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-101 explains tax registration and tax reporting requirements for the Washington state department of revenue as established in RCW 82.32.030 and 82.32.045. This section discusses who is required to be registered, and who must file excise tax returns. This section also discusses changes in ownership requiring a new registration, the administrative closure of taxpayer accounts, and the revocation and reinstatement of a tax reporting account with the department of revenue.
WAC 458-20-102 Reseller permits Gayle Carlson WSR 15-14-119
Public meeting on August 20, 2015 at 10:00 A.M.
Anticipate CR102 and Public Hearing in Fall 2015 Anticipate adoption in Winter 2015 Update
458-20-102 provides information about reseller permits issued by the department of revenue (department).
458-20-10201 Application process and eligibility requirements for reseller permits Gayle Carlson WSR 15-14-081
Public meeting on August 13, 2015 at 10:00 A.M.
Anticipate CR102 and Public Hearing in Fall 2015 Anticipate adoption in Fall 2015 Update
458-20-10201 explains the criteria under which the department will automatically issue a reseller permit, the application process for both contractors and taxpayers engaging in other business activities when the department does not automatically issue or renew a reseller permit, and the criteria that may result in the denial of an application for a reseller permit.
458-20-105 Employees distinguished from persons engaging in business Gayle Carlson WSR 15-11-100
Public meeting on June 24, 2015

WSR 15-16-115 Public hearing on September 9, 2015 at 10:00 a.m.

Anticipate adoption in Winter 2015 Update
458-20-105 explains and distinguishes the differences between employees in the workplace and persons engaging in business.
458-20-124 Restaurants, cocktail bars, taverns and similar businesses Gayle Carlson

WSR 15-17-051

CR105

Anticipate CR105 in Summer/Fall 2015 Anticipate adoption in
Fall/Winter 2015
Recognize 2015 legislation
458-20-124 explains Washington's business and occupation (B&O) tax and retail sales tax applications to sales by restaurants and similar businesses. It discusses the sales of meals, beverages, and foods at prices inclusive of the retail sales tax. This rule also explains how discounted and promotional meals are taxed.
458-20-13601 Manufacturers and processors for hire—Sales and use tax exemption for machinery and equipment Mark Bohe N/A – Anticipate CR105 Anticipate CR105 in Winter 2015 Anticipate adoption in Winter/Spring 2016 Recognize 2015 legislation
458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions Gayle Carlson WSR 14-21-161 Public Meeting is December 4, 2014 Anticipate CR102 and public hearing in Winter 2015/2016 Anticipate adoption in Spring 2016 Update
458-20-146 explains the gross income of national banks, states banks, mutual savings banks, savings and loan associations, and certain other financial institutions is subject to the business and occupation tax according to general principles described in the rule.
458-20-153 Funeral directors
458-20-154 Cemeteries, crematories and columbaria
Rich Cason Completed
WSR 09-07-088

153 Rule Draft
154 Rule Draft
WSR 15-12-122
Third Public hearing was July 15, 2015 at 10:00 A.M.
WSR 14-22-085 Second public hearing was December 17, 2014
WSR 13-14-107
First public hearing was August 8, 2013
Anticipate adoption in Summer/Fall 2015 Update
458-20-153 and 154 explain tax treatment of activities performed by funeral directors, as well as at cemeteries, crematories, and columbaria.
458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailers camps, etc. Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Summer/Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-166 explains the taxation of persons operating establishments such as hotels, motels, and bed and breakfast facilities, which provide lodging and related services to transients for a charge. In addition to retail sales tax and business and occupation (B&O) tax, this rule explains the special hotel/motel tax, the convention and trade center tax, the tourism promotion area charge, and the taxation of emergency housing furnished to the homeless.
458-20-167 Educational institutions, school districts, student organizations, and private schools Gayle Carlson N/A – Anticipate CR105 Anticipate CR105 Summer/Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-167 explains the application of Washington's business and occupation (B&O), retail sales, and use taxes to educational institutions, school districts, student organizations, and private schools. It also gives tax reporting information to persons operating nursery schools, preschools, or providing child care.
458-20-168 Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities Gayle Carlson

WSR 15-17-051

CR105

Anticipate CR105 Summer/Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-168 explains the application of business and occupation (B&O), retail sales, and use taxes to persons operating; Hospitals as defined in RCW 70.41.020; Nursing homes as defined in RCW 18.51.010; Assisted living facilities as defined in RCW 18.20.020; Adult family homes as defined in RCW 70.128.010; and Similar health care facilities.
458-20-169 Nonprofit organizations Mark Bohe N/A – Anticipate CR105 Anticipate CR105 in Fall/Winter 2015 Anticipate adoption in Winter 2016 Recognize 2015 legislation
458-20-169 reviews how the business and occupation (B&O), retail sales, and use taxes apply to activities often performed by nonprofit organizations.
458-20-183 Amusement, recreation, and physical fitness services Leslie Mullin Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Winter/Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-183 provides tax reporting instructions for persons who provide amusement, recreation, and physical fitness services, including persons who receive their income in the form of dues and initiation fees.
458-20-187 Tax responsibility of persons owning and/or operating vending machines, amusement devices, and service machines Gayle Carlson WSR 15-13-110
Public Meeting held July 22, 2015
Anticipate CR-102 and Public Hearing in Fall 2015 Anticipate Adoption in Fall 2015/Winter 2016 Update
458-20-187 defines the term “vending machines” as well as outlines the tax responsibility of persons owning and/or operating vending machines, amusment devices, and service machines.
458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts Leslie Mullin Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Winter/Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-189 discusses the business and occupation (B&O), retail sales, use, and public utility tax applications to sales made to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
458-20-193 Inbound and outbound interstate sales of tangible personal property David Hesford Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-193 explains tax registration and tax reporting requirements for the Washington state department of revenue as established in RCW 82.32.030 and 82.32.045. This rule discusses who is required to be registered, and who must file excise tax returns. This rule also discusses changes in ownership requiring a new registration, the administrative closure of taxpayer accounts, and the revocation and reinstatement of a tax reporting account with the department of revenue.
458-20-19401 Minimum nexus thresholds for apportionable activities  David Hesford Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-19401 explains that the state of Washington imposes business and occupation (B&O) tax on apportionable activities measured by the gross income of the business. B&O tax may only be imposed if a person has a "substantial nexus" with this state. For the purposes of apportionable activities, substantial nexus does not require a person to have physical presence in this state.
458-20-196 Bad debts Mark Bohe WSR 15-05-040
Public meeting on March 31, 2015 at 10:00 AM.
WSR 15-10-057
Public hearing on June 17, 2015 at 9:30 A.M.
Anticipate second Public Hearing in Fall 2015
Anticipate
adoption
in
Winter 2015
Update
458-20-196 provides information about the tax treatment of bad debts under the business and occupation (B&O), public utility, retail sales, and use taxes.
458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers Gayle Carlson N/A – Anticipate CR105 Anticipate CR105 Summer/Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-210 explains the application of business and occupation (B&O), retail sales, and use taxes to the sale and/or use of feed, seed, fertilizer, spray materials, and other tangible personal property for farming. This rule also explains the application of B&O, retail sales, and litter taxes to the sale of agricultural products by farmers.
458-20-228 Returns, payments, penalties, extensions, interest, stay of collection Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Fall 2015/Winter 2016 Anticipate adoption Spring 2015 Recognize 2015 legislation
458-20-228 discusses the responsibility of taxpayers to pay their tax by the appropriate due date, and the acceptable methods of payment. It discusses the interest and penalties that are imposed by law when a taxpayer fails to pay the correct amount of tax by the due date. It also discusses the circumstances under which the law allows the department of revenue (department) to waive interest or penalties.
458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents  Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Fall 2015/ Winter 2016 Anticipate adoption Spring 2015 Recognize 2015 legislation
458-20-238 explains the retail sales tax exemption provided by RCW 82.08.0266 for sales to nonresidents of watercraft requiring United States Coast Guard documentation or state registration; the retail sales tax exemption provided by RCW 82.08.02665 for sales of watercraft to residents of foreign countries; and the retail sales and use tax exemptions contained in Substitute House Bill No. 1002 (SHB 1002), chapter 22, Laws of 2007 relating to sales or use of vessels thirty feet or longer to or by nonresident individuals. These statutes provide the exclusive authority for granting a retail sales tax exemption for sales of such watercraft when delivery is made within Washington. This section explains the requirements to be met, and the documents which must be preserved, to substantiate a claim of exemption. It also discusses use tax exemptions for nonresidents bringing watercraft into Washington for enjoyment and/or repair.
458-20-252 Hazardous substance tax and petroleum product tax  Mark Bohe Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-20-252 explains that the provisions of chapter 82.22 RCW a hazardous substance tax was imposed, effective January 1, 1988, upon the wholesale value of certain substances and products, with specific credits and exemptions provided.
458-20-258 Travel agents and tour operators Mark Bohe WSR 15-04-066
Public meeting on March 18, 2015
WSR 15-15-173 Public Hearing on August 26, 2015 at 10:00 a.m. Anticipate
adoption
Winter
2015
Update
458-20-258 describes the business and occupation (B&O) taxation of travel agents and tour operators.
458-20-260 Oil Spill response and tax administration Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Winter 2015/2016 Anticipate adoption Spring 2016 Recognize 2015 legislation
458-20-260 explains the provisions of chapter 82.23B RCW which imposes an oil spill response tax and an oil spill administration tax. The taxes are imposed upon the privilege of receiving crude oil or petroleum products at a marine terminal in this state from a waterborne vessel or barge operating on the navigable waters of this state.
458-20-261 Commute trip
reduction incentives
Mark Bohe N/A – Anticipate CR105 Anticipate CR105 in Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-261 explains the various commute trip reduction incentives that are available.
458-20-268 Annual surveys for certain tax adjustments  Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-268 explains the survey requirements to take certain tax credits, deferrals, and exemptions (tax adjustments). Taxpayers must file an annual survey with the department of revenue (department) containing information about their business activities and employment. This rule explains who is required to file an annual survey, how to file a survey, and what information must be included in the survey.
458-20-272 Tire fee—Core deposits or credits Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Fall 2015 Anticipate adoption Winter 2015 Recognize 2015 legislation
458-20-272 describes the tire fee imposed under RCW 70.95.510 and the business and occupation (B&O), sales, and use tax consequences related to battery core charges and core deposits or credits, including the exemptions described in RCW 82.08.036 and 82.12.038.
458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles Mark Bohe N/A – Anticipate CR105 Anticipate CR105 Winter 2015 Anticipate adoption Spring 2015 Recognize 2015 legislation
458-20-279 provides information about the requirements for the retail sales and use tax exemptions provided for clean alternative fuel vehicles by RCW 82.08.809 and 82.12.809, respectively, and the exemption from the 0.3 percent retail sales tax on retail sales of motor vehicles provided for high gas mileage vehicles by RCW 82.08.020(7) ("the exemptions").
WAC 458-20-XXX Economic Nexus for Wholesalers David Hesford Anticipate CR101 and Public Meeting in Fall/Winter 2015 Anticipate CR102 and Public Hearing in Spring 2016 Anticipate adoption in Summer 2016 Recognize 2015 legislation
As the department works on rule making efforts to implement ESSB 6138, Part II, which applies economic nexus standards to wholesalers, the department may determine that a new rule is needed beyond amending the existing rules addressing economic nexus.
458-20-XXX Unclaimed Property Administration Jeannette Gute Anticipate CR101 and Public Meeting in Winter 2015/Spring 2016 Anticipate CR102 and Public Hearing in Spring/Summer 2016 Anticipate adoption in Summer/Fall 2016 Recognize 2015 legislation
The department foresees the need for a new rule to address the administration of the Unclaimed Property Program to explain the recent legislation found in SB 6057, Part XXI.
458-20-XXX Unclaimed Property Appeals Jeannette Gute Anticipate CR101 and Public Meeting in Winter 2015/Spring 2016 Anticipate CR102 and Public Hearing in Spring/Summer 2016 Anticipate adoption in Summer/Fall 2016 Recognize 2015 legislation
While existing Washington Administrative Code sections address the Brief Adjudicative Process and the formal APA appeals process, the department foresees the need for a new rule to address the appeals processes available pursuant to the recent legislation found in SB 6057, Part XXI.
458-20-XXX Pilot Deferral Program Joseph Vidal Anticipate CR101 and Public Meeting in Winter 2015/Spring 2016 Anticipate CR102 and Public Hearing in Spring/Summer 2016 Anticipate adoption in Summer/Fall 2016 Recognize 2015 legislation
The department foresees the need for a new rule to address the new deferral program created by recent legislation found in SB 6057, Part IV.

 

Rules Requiring Regular Updates

  Subject of rule making Rule Drafter Preliminary Rule Proposal (CR-101 filing) Proposed Rule
(CR-102  or CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
458-18-220 Rates of interest
458-30-262 Farm and agricultural land values
458-30-590 Rate of inflation
Gayle Carlson N/A – CR105 filed Anticipate Fall 2015 Will adopt updated rule effective January 1, 2016 Must be amended by the 1st of January each year
These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
458-40-540 Timber excise tax – Forest land values Mark Bohe Anticipate CR101 and Public meeting in Fall 2015 Anticipate CR102 and Public hearing in Winter 2015 Will adopt rule effective January 1, 2016 Must be amended by the 1st of January each year
This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.

458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments Mark Bohe WSR 15-07-050 Public meeting on April 21, 2015 at 10:00 AM. Draft coming soon. WSR 15-10-073 Public hearing on June 15, 2015 at 10:30 A.M. Adopted June 22, 2015 WSR 15-14-019 Must be updated by the 1st  of January and July of each year
This rule is amended every six months to provide stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.