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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
WAC 458-14-127
Reconvened
boards –
authority
Jay Jetter Anticipate CR101
and Public Meeting
in Summer 2016

Anticipate
CR102 and
Public Hearing
in Summer/Fall
2016

Anticipate
adoption in
Fall/Winter 2016

General
updates

WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.

WAC 458-16-300
Public meeting
hall—Public
meeting place—
Community
meeting hall.
Leslie Mullin WSR 15-03-083
Public Meeting on March 4, 2015
WSR 16-11-025 Public Hearing on June 21, 2016

WSR 16-16-005

Adopted on July 20, 2016

Recognize
2014
legislation;
general
updates
WAC 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.
WAC 458-16-
XXX Exemption
for nonprofit
homeownership
development
Leslie Mullin Anticipate CR101
and Public Meeting
in Summer 2016
Anticipate
CR102 and
Public Hearing
in Summer/Fall
2016

Anticipate
adoption in
Fall/Winter 2016

New rule to
recognize
2016
legislation

The Department anticipates a new rule to explain the new property tax exemption under Substitute Senate Bill 6211, Chapter 217, Laws of 2016, for real property owned by a nonprofit entity for the purpose of building one or more residences to be sold to low-income households.

WAC 458-16A-
120 Senior
citizen, disabled
person, and one
hundred percent
disabled veteran
exemption –
Determining
disposable
income
TBD Anticipate CR101
and Public Meeting
in Summer 2016
Anticipate
CR102 and
Public Hearing
in Summer/Fall
2016

Anticipate
adoption in
Fall/Winter 2016

General
updates
WAC 458-16A-120 describes how an assessor determines a claimant's combined disposable income.
458-18-210 Refunds - Procedure - Interest Mark Bohe

WSR 16-02-073

Public meeting on February 11, 2016 at 10:00 A.M.

WSR 16-06-067

Public hearing on April 5, 2016 at 10:00 A.M.

Anticipate adoption in Summer 2016 Recognize 2015 legislation
458-18-210 explains the procedure you must go through in order to receive a refund.
458-19-050 Port district levies Mark Bohe Anticipate CR101 and Public Meeting in Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 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.
WAC 458-20-141 Duplicating activities and mailing bureaus Mark Bohe Anticipate CR101 and Public Meeting in Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-20-141 explains the B&O tax, retail sales tax, and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. It also discusses the taxability of delivery charges associated with direct mail.
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals Mark Bohe Anticipate CR101 and Public Meeting in Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-20-143 explains the application of the business and occupation (B&O), retail sales, and use taxes to printers and/or publishers of newspapers, magazines, periodicals, and other printed materials.
WAC 458-20-144 Printing industry Mark Bohe Anticipate CR101 and Public Meeting in Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-20-151 Dentists and other health care providers, dental laboratories, and dental technicians Leslie Mullin

WSR 16-07-053

Public meeting on May 5, 2016 at 10:00 A.M.

WSR 16-11-026

Public Hearing on June 23, 2016 at 10:00 A.M.

WSR 16-16-002

Adopted on July 20, 2016.

General updates
WAC 458-20-151 explains the application of B&O, retail sales, and use taxes to the business activities of dentists and other health care providers, dental laboratories, and dental technicians.
458-20-169 Nonprofit organizations Mark Bohe N/A – Anticipate CR105 WSR 16-14-081

WSR 16-20-011

Adopted on September 23, 2016

Recognize 2016 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 Summer/Fall 2016 Anticipate CR102 and Public Hearing in Fall 2016

Emergency

WSR 16-05-002

2nd Emergency

WSR 16-12-040

3rd Emergency

WSR 16-20-005

Anticipate adoption in Fall/Winter 2016

Recognize 2015 legislation; General updates
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 Leslie Mullin WSR 15-13-110
Public Meeting held July 22, 2015

WSR 16-13-111 Public Hearing on July 27, 2016 at 10:00 A.M.

WSR 16-17-066

Adopted on August 16, 2016

General updates
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 Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 Recognize 2015 legislation; General updates
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.
458-20-190 Sales to and by the United States - Doing business on federal reservations - Sales to foreign governments Leslie Mullin

WSR 16-05-015

Public Meeting on March 24, 2016

WSR 16-10-023

Public Hearing on June 14, 2016 at 10:00 A.M.

WSR 16-16-003

Adopted on July 20, 2016

General updates

WAC 458-20-190 explains the tax reporting responsibilities of persons making sales to the United States and to foreign governments.

458-20-193 Inbound and outbound interstate sales of tangible personal property David Hesford N/A - Anticipate CR105 WSR 16-07-118

WSR 16-12-083

Adopoted on May 31, 2016

Recognize 2016 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.
WAC 458-20-19404 Financial institutions - Income apportionment Chris Coffman

WSR 15-21-091

Public meeting on December 2, 2015 at 10:00 A.M.

WSR 16-02-111

Public hearing on February 18, 2016 at 10:00 A.M.

Emergency
WSR 16-02-010

2nd Emergency WSR 16-10-006

3rd Emergency WSR 16-17-122

Anticipate adoption in Summer 2016

General updates
WAC 458-20-19404 addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state.
WAC 458-20-19404A Financial institutions - Income apportionment Chris Coffman

WSR 15-21-091

Public meeting on December 2, 2015 at 10:00 A.M.

WSR 16-02-111

Public hearing on February 18, 2016 at 10:00 A.M.

Anticipate adoption in Summer 2016 General updates
WAC 458-20-19404A addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state for period prior to January 1, 2016.
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 Summer/Fall 2016

Anticipate
adoption
in Fall 2016
General updates
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.
WAC 458-20-218 Advertising agencies Joseph Vidal Anticipate CR101 and Public Meeting in Summer/Fall 2016 Anticipate CR102 and Public Hearing in Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-20-218 explains the taxability of services provided by advertising agencies.
WAC 458-20-221 Collection of use tax by retailers and selling agents David Hesford Anticipate CR101 and Public Meeting in Summer/Fall 2016 Anticipate CR102 and Public Hearing in Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-20-221 explains the activities which constitute engaging in business activities within the state that may require a business to obtain a certificate of registration.
WAC 458-20-233
Tax liability of
medical and
hospital service
bureaus and
associations and
similar health
care
organizations
Jeannette Gute Anticipate CR101
and Public Meeting
in Summer/Fall
2016
Anticipate
CR102 and
Public Hearing
in Fall 2016

Anticipate
adoption in
Fall/Winter 2016

General
updates

WAC 458-20-233 explains the taxability of gross income received by medical and hospital service bureaus and similar health care organizations.

WAC 458-20-252 Hazardous substance tax Mark Bohe N/A - Anticipate CR105

WSR 16-07-078

WSR 16-08-018

Anticipate adoption in Summer/Fall 2016 Recognize 2015 legislation
WAC 458-20-252 explains the imposition and administration of the hazardous substance tax that is imposed upon the wholesale value of certain substances and products.
WAC 458-20-267 Annual reports for certain tax adjustments Mark Bohe N/A - Anticipate CR105 Anticipate CR105 in Summer 2016

Anticipate adoption Summer/Fall 2016

Recognize 2016 legislation
WAC 458-20-267 exlains the reporting requirements for tax adjustments provided to various industries and who is required to file annual reports.
458-20-268 Annual surveys for certain tax adjustments  Mark Bohe N/A – Anticipate CR105 Anticipate CR105 in Summer 2016

Anticipate adoption Summer/Fall 2016

Recognize 2016 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.
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles Mark Bohe Anticipate CR101 and Public Meeting Summer 2016 Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption Fall/Winter 2016 Recognize 2015/2016 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 458-20-281 Petroleum products tax Mark Bohe N/A - Anticipate CR105 Anticipate CR105 in Summer 2016 Anticipate adoption in Summer/Fall 2016 New rule to recognize 2015/2016 legislation
WAC 458-20-281 explains the imposition and administration of the petroleum products tax that is imposed upon the wholesale value of certain petroleum products.
WAC 458-20-XXX Unclaimed Property Administration Joseph Vidal Anticipate CR101 and Public Meeting in Summer/Fall 2016 Anticipate CR102 and Public Hearing in Fall 2016 Anticipate adoption in Fall/Winter 2016 New rule to address administrative process
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.
WAC 458-20-XXX Unclaimed Property Appeals Joseph Vidal Anticipate CR101 and Public Meeting in Summer/Fall 2016 Anticipate CR102 and Public Hearing in Fall 2016 Anticipate adoption in Fall/Winter 2016 New rule to 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.
WAC 458-20-XXX Waiver of public disclosure of certain tax preference reporting information for good cause Leslie Mullin

WSR 16-09-115

Public meeting on May 19, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Summer 2016 Anticipate adoption in Summer/Fall 2016 New rule to recognize legislation.
The Department anticipates a new rule to explain the procedure for applying for a waiver of public disclosure of certain tax preference reporting information for good cause as provided in RCW 82.32.808(7)(b)(i).
WAC 458-20-
XXX FAR repair
stations sales
and use tax
exemption
Mark Bohe N/A – Anticipate
CR105
Anticipate
CR105 in
Summer/Fall
2016
Anticipate
adoption
Fall/Winter 2016
New rule to
recognize
2016
legislation

The Department anticipates a new rule to explain the sales and use tax exemption under Second Substitute Senate Bill 2839, Chapter 191, Laws of 2016, for the construction of new buildings located in an international airport owned by a county with a population that exceeds 1.5 million that will be owned or leased from a port district, political subdivision, or municipal corporation by a federal aviation regulation (FAR) part 145 certified repair station.

WAC 458-20-
XXX Athletic and
fitness facilities
Leslie Mullin Anticipate CR101
and Public Meeting
in Summer/Fall
2016
Anticipate
CR102 and
Public Hearing
in Fall 2016
Anticipate
adoption
Fall/Winter 2016
New rule to
recognize
2015
legislation

The Department anticipates a new rule to address the taxability of athletic and fitness facilities and physical fitness services as provided in House Bill 1550, Chapter 169, Laws of 2015.

WAC 458-20-
XXX Alternative
fuel for
commercial use
vehicles
Mark Bohe Anticipate CR101
and Public Meeting
in Summer 2016
Anticipate
CR102 and
Public Hearing
in Summer/Fall
2016
Anticipate
adoption
Fall/Winter 2016
New rule to
recognize
2015/2016
legislation

The Department anticipates a new rule to explain the credits available to persons that purchase or lease qualifying alternative fuel commercial vehicles under Substitute House Bill 2884, Chapter 29, Laws of 2016.

WAC 458-40-610 Timber excise tax - Definitions Mark Bohe

WSR 16-07-054

Public meeting on May 3, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-40-610 provides definitions that apply to the rules addressing the policies and procedures for the taxation of timber harvested from public and private forest lands.
WAC 458-40-640 Timber excise tax - Stumpage value area (map) Mark Bohe

WSR 16-07-054

Public meeting on May 3, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-40-640 provides the stumpage value area and hauling distance zone map that is used to calculate the taxable stumpage value of timber harvested from private land.
WAC 458-40-680 Timber excise tax - Volume harvested - Approved scaling and grading methods - Sample scaling - Conversions Mark Bohe

WSR 16-07-054

Public meeting on May 3, 2016 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Summer/Fall 2016 Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-40-680 provides the acceptable log scaling and grading standard for stumpage value areas.
WAC 458-50-160 Exempt intangible property distinguished from other intangibles Jay Jetter

WSR 16-09-048

Public meeting on May 26, 2016 at 10:00 A.M.

WSR 16-16-048

Public hearing on September 7, 2016 at 10:00 A.M.

Anticipate adoption in Summer/Fall 2016 General updates
WAC 458-50-160 explains the distinction between intangible personal property exempt from property taxation and other intangibles.
WAC 458-61A-
202 Inheritance
or devise
Leslie Mullin N/A – Anticipate
CR105
Anticipate
CR105 in
Summer/Fall
2016

Anticipate
adoption
Fall/Winter 2016

Recognize
2016
legislation
WAC 458-61A-202 explains the real estate excise tax exemption for transfers of real property by inheritance or devise.
WAC 458-61A-208 Foreclosure - Deeds in lieu of foreclosure - Sales pursuant to court order David Hesford

WSR 16-11-081

Public meeting on June 16, 2016 at 10:00 A.M.

WSR 16-16-113

Public hearing on September 8, 2016 at 10:00 A.M.

Anticipate adoption in Fall/Winter 2016 General updates
WAC 458-61A-208 explains that the real estate excise tax does not apply to any transfer or conveyance made pursuant to an order of sale by a court in any mortgage or lien foreclosure proceeding or upon execution of a judgment.

 

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
Leslie Mullin N/A – CR105 filed

Anticipate CR105 in Fall/Winter 2016

Anticipate adoption in Winter 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

WSR 16-18-076

Public meeting on October 11, 2016 at 1:00 P.M.

Anticipate CR102 and Public Hearing in Winter 2016

Will adopt rule effective January 1, 2017

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 16-18-076

Public meeting on October 11, 2016 at 1:00 P.M.

Anticipate CR102 and Public Hearing in Winter 2016

Will adopt rule effective January 1, 2017

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.