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WAC 261 Commute trip reduction incentives.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-261 06/17/2014 Commute trip reduction incentives

The Department amends WAC 458-20-261 (“Rule 261”) to recognize provisions of ESSB 5024, Chapter 306, Laws of 2013, Sections 718 and 719, 2013 Regular Session; and ESSB 6001, Passed Legislature, Section 707, 2014 Regular Session. The commute trip reduction incentives provided by chapter 82.70 RCW were extended to June 30, 2015. The law was also amended to reduce the fiscal year limitation on the credit for the fiscal year periods beginning July 1, 2013, through June 30, 2016 from $2.75 million to $1.5 million for these final fiscal years.

Other language changes include removing language from the rule that reference the pre-2005 tax periods.  After these changes and the removal of the language describing the pre-2005 periods from the rule, the remaining section designations in the rule consisting of letters and roman numerals were adjusted as necessary.

  458-20-261   01/13/2006 Commute trip reduction incentives.
    05/17/2000 Exemptions and credits for ride sharing, public transportation, and nonmotorized commuting.Effective 6/17/00.
         
       
RCW: 82.16.049   1999 Repealed by 2003. Credit--Ride-sharing, public transportation, or nonmotorized commuting incentives--Ceiling.
         
       
ETA:      
  3133.2013 05/17/2013 Withdrawal of published determinations
The Department has re-issued this ETA to announce that it has withdrawn two Determinations: Det. No. 00-064, 19 WTD 1013. The taxpayer in this determination was a private, for-profit transportation company that provided ride sharing services for persons with special transportation needs (“paratransit services”). It leased paratransit vehicles from a transit
authority and requested a refund from PUT under RCW 82.16.047. The determination correctly found that the taxpayer could not claim an exemption from PUT because it was not a qualified paratransit provider. Further, the determination correctly required each provider to separately qualify for the exemption. However, the determination also concluded that the transit authority was not a qualified provider since it was not a public social service agency. This conclusion is in conflict with the findings in Det. No. 97-104R, 17 WTD 59 (1998) and Det. No. 00-064, 19
WTD 1013 (2000) and has caused taxpayers confusion Det. No., 01-167E, 21 WTD 272. The taxpayer in this determination was a transit authority that
provided paratransit services. The determination concluded that a transit authority does not qualify as public social service agency and, therefore, could not claim the PUT exemption under RCW 82.16.047. These conclusions are in conflict with the findings in Det. No. 97-104R, 17 WTD 59 (1998) and
Det. No. 00-064, 19 WTD 1013 (2000) and have caused confusion.
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Commute Trip 04/17/2014 Commute Trip Reduction Tax Credit Extended to June 2015
Commute Trip 06/25/2013 Commute Trip Reduction Tax Credit Extended
  06/18/2003 Commute Trip Reduction Credit Program
Commute Trip 06/20/2005 Commute Trip Reduction Credit Program - 2005 Updates
         
       
DIRECTIVE:      
         
       
RPM:      
         
       
WTD: 19 WTD 1013 00-064   PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.A private, for-profit company’s income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to companies providing services through public social service agencies or private nonprofit transporters.
  19 WTD 1013 Withdrawn See ETA 3133.2013 00-064 05/16/2013 Det. 00-064, 19 WTD 1013 (2000). The taxpayer in this determination was a
private, for-profit transportation company that provided ride sharing services for persons with special transportation needs (“paratransit services”). It leased paratransit vehicles from a transit authority and requested a refund from PUT under RCW 82.16.047. The determination correctly found that the taxpayer could not claim an exemption from PUT because it was not a qualified paratransit provider. Further, the determination correctly required each provider to separately qualify for the exemption. However, the determination also concluded that the transit authority was not a qualified provider since it was not a public social service agency. This conclusion is in conflict with the findings in Det. No. 95-183E, 15 WTD 162 (1996) and Det. No. 97-104R, 17 WTD 59 (1998) and has caused taxpayers confusion. Because of its potential to confuse taxpayers, the Department withdraws this determination. 
  21 WTD 272 01-167E   PUBLIC UTILITY TAX – B&O TAX -- EXEMPTIONS – RIDE SHARING – SPECIAL TRANSPORTATION NEEDS.Income from operating a transit agency’s paratransit service is not exempt from PUT or B&O tax, because the exemption for companies transporting persons with special transportation needs applies only to public social service agencies or private nonprofit transporters.
  21 WTD 272 Withdrawn See ETA 3133.2013 01-167E 05/16/2013 The taxpayer in this determination was a transit
authority that provided paratransit services. The determination concluded that a
transit authority does not qualify as public social service agency and, therefore, could
not claim the PUT exemption under RCW 82.16.047. This conclusion is in conflict
with the findings in Det. No. 95-183E, 15 WTD 162 (1996) and Det. No. 97-104R,
17 WTD 59 (1998) and has caused taxpayers confusion. For this reason, the
Department withdraws it.
  32 WTD 205 13-0018 09/09/2013 RCW 82.70.025:  COMMUTE TRIP REDUCTION CREDIT – LATE FILING OF APPLICATION.  Where a CTRC application is received late, the legislature has given the Department specific instruction to deny the application.  The Department has no discretion to accept an untimely CTRC application.
       
       
         
       
OTHER: