This list identifies rules under development by the Department of Revenue (Department), and those rules for which the Department anticipates initiating some rule making action during the next 6 months. Rules may be added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. The information provided here will be continually updated as the Department files rule making notices or as it otherwise adds or deletes rules that it anticipates some action over the next six months.
The Department files a rule making agenda with the Office of the Code Reviser twice each year. The agendas filed at those times will be a “snapshot” of the information provided here at the time the agenda is filed.
| Rule Number |
Subject |
Rule Drafter |
Explanation |
Status |
Property Tax
|
| 458-07-035 |
Listing of property-Subdivisions and segregation of interests |
Marilou Rickert 360/570-6115 |
Recognize 2008 legislation |
CR-103 adopted 7/30/08 effective 8/30/08 |
| 458-14-015 |
Jurisdiction of county boards of equalization |
Jim Winterstein 360-570-5880 |
Recognize 2007 legislation |
CR-103 adopted 7/30/08 effective 8/30/08 |
| 458-16-115 |
Personal property exemptions for household goods, furnishings, and personal effects, and for the head of a family |
Jim Winterstein 360-570-5880 |
Recognize 2008 legislation |
CR-103 adopted 7/30/08 effective 8/30/08 |
458-16-270 |
Nonprofit school and college exemption |
Jim Winterstein 360-570-5880 |
Recognize 2006 legislation |
CR101 public meeting 8/29/07 |
| 458-16A-010 |
Nonprofit homes for the aging |
Jim Winterstein 360-570-5880 |
Recognize 2008 legislation |
CR-103 adopted 7/30/08 effective 8/30/08 |
| 458-16A-020 |
Nonprofit homes for the aging-Initial application and annual renewal |
Jim Winterstein 360-570-5880 |
Recognize 2008 legislation |
CR-103 adopted 7/30/08 effective 8/30/08 |
458-16A-100
|
Senior citizen and disabled person exemption--Definitions |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-110 |
Senior Citizen, disabled person, and one hundred percent disabled veteran exemption-Gross income |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-115 |
Senior Citizen, disabled person, and one hundred percent disabled veteran exemption-Adjusted gross income |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-120 |
Senior Citizen, disabled person, and one hundred percent disabled veteran exemption-Determining combined disposable income |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-130 |
Senior Citizen, disabled person, and one hundred percent disabled veteran exemption-Qualifications for exemption |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-135 |
Senior citizen, disabled person, and one hundred percent disabled veteran exzemption-Application procedures |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-140 |
Senior citizen, disabled person, and one hundred percent disabled veteran exemption-Exemption described-Exemption granted-Exemption denied-Freezing property values |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-16A-150 |
Senior citizen, disabled person, and one hundred percent disabled veteran exemption-Requirements for keeping the exemption |
Jim Winterstein 360-570-5880 |
Recognize legislative changes since 2003 |
CR-103 adopted 7/31/08 effective 8/31/08 |
458-18-010
|
Deferral of special assessments and/or property taxes-Definitions |
Marilou Rickert
360-570-6115 |
Recognize 2008 legislation |
CR-103 adopted 8/1/08 effective 9/1/08 |
| 458-18-020 |
Deferral of special assessments and/or property taxes--Qualifications for deferral |
Jim Winterstein 360-570-5880 |
To incorporate legislative changes |
CR-103 adopted 7/31/08 effective 8/31/08 |
458-18-100
|
Deferral of special assessments and/or property taxes-When payable-Collection-Partial payment |
Jim Winterstein 360-570-5880 |
To incorporate legislative changes |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-18-220 |
Refunds-Rate of Interest |
Kim Qually
360/570-6113 |
Rule updated annually |
CR-105 Comments due by 11/17/08 |
| 458-30-262 |
Agricultural land valuation-Interest rate-Property tax component |
Kim Qually
360/570-6113 |
Rule updated annually |
CR-105 Comments due by 11/17/08 |
| 458-30-590 |
Rate of inflation-Publication-Interest rate-Calculation |
Marilou Rickert
360-570-6115 |
Must be updated by January 1st of each year |
CR-105 Comments due by 12/1/08 |
Excise Tax
(e.g., B&O, public utility, retail sales, and use taxes)
|
| 458-20-101 |
Tax registration and tax reporting |
Marilou Rickert
360-570-6115 |
Recognize 2008 legislation |
CR-103 adopted 7/31/08 effective 8/31/08 |
458-20-102
(Expedited Proposal)
|
Resale Certificates
|
Gayle Carlson
360/570-6126 |
Recognize 2007 legislation (SSB 5089, as it relates to current instructions regarding blanket exemption certificate renewals) |
CR-105 Comments due by 10/6/08 |
458-20-102
(Emergency)
|
Resale Certificates
|
Gayle Carlson
360/570-6126 |
Recognize 2007 legislation (SSB 5089, as it relates to current instructions regarding blanket exemption certificate renewals) |
CR-103 adopted 7/29/08 effective until 11/26/08 |
| 458-20-108 |
Returned goods, allowances, cash discounts |
Gayle Carlson
360/570-6126 |
Update and recognize 2007 legislation (SSB 5089, as it provides statutory clarification of when a seller has received consideration from a third party) |
CR-101 public meeting expected |
| 458-20-126 |
Sales of motor vehicle fuel, special fuels, and nonpollutant fuel |
Gayle Carlson
360-570-6126 |
Recognize 2007 legislation (SSB 5089, as it relates to current instructions regarding blanket exemption certificate renewals) |
CR-103 adopted 7/29/08 effective 8/29/08 |
458-20-136 |
Manufacturing |
Rich Cason
360-664-0331
|
Update |
CR101 public meeting expected. |
| 458-20-150 |
Optometrists, ophthalmologists, and opticians |
Rich Cason
360/664-0331 |
Recognize 2007 legislation (SHB 1891) |
CR-103 adopted 7/30/08 effective 8/30/08 |
458-20-153
458-20-154 |
Funeral directors
Cemeteries |
Armikka Bryant
360/570-6130 |
Update |
CR-101 public meeting expected |
| 458-20-15501 |
Computer hardware, computer software, information service, and computer services
|
Dylan Waits 360-570-6134 |
Update and further explain beyond WAC 458-20-155 the application of the B&O, retail sales, and use taxes as they apply to persons providing, manufacturing, developing, or selling hardware, software, or information services. |
CR102 public hearing scheduled 8/27/08 |
458-20-166 |
Sales of lodging |
Marilou Rickert
360/570-6115 |
Update |
CR102 public hearing anticipated |
458-20-168 |
Hospitals, nursing homes, adult family homes and similar health care facilities |
Pat Moses 360-570-6116 |
Recognize 2007 legislation (SHB 1891) |
CR-103 adopted 7/30/08 effective 8/30/08 |
| 458-20-177 |
Sales of motor vehicles, campers, and trailers to nonresident consumers |
Gayle Carlson 360/570-6126 |
Recognize 2007 legislation (SHB 2158) |
CR-103 adopted 7/29/08 effective 8/29/08 |
| 458-20-178 |
Use Tax |
Jay Jetter
360/570-6057 |
Update |
CR-101 public meeting expected |
| 458-20-185 |
Tax on tobacco products |
Margaret Partlow
360/570-6123 |
Recognize 2007 legislation (SB 5551) |
Expedited rule making anticipated |
| 458-20-186 |
Tax on cigarettes |
Margaret Partlow
360/570-6123 |
Recognize 2007 legislationn (SB 5551) |
Expedited rule making anticipated |
| 458-20-207 |
Legal, arbitration, and mediation services |
Mark Bohe
360/570-6133 |
Update |
CR-101 public meeting expected |
| 458-20-217 |
Lien for taxes |
Marilou Rickert
360-570-6115 |
Recognize 2008 legislation |
CR-103 adopted 7/31/08 effective 8/31/08 |
| 458-20-257 |
Warranties and maintenance agreements |
Jay Jetter
360-570-6057 |
Update |
CR102 public hearing anticipated |
458-20-258
Proposal Withdrawn |
Travel agents and tour operators |
Mark Bohe 360-570-6133 |
Update |
CR102 public hearing anticipated |
| 458-20-270 |
Telephone program excise tax rates |
Gayle Carlson 360/570-6126 |
Complying with RCW 43.20A.725 and 80.36.430 to establish tax rates for telephone relay service and telephone assistance programs |
CR-103 adopted 7/30/08 effective 8/30/08 |
| 458-20-270 Emergency |
Telephone program excise tax rates |
Gayle Carlson 360/570-6126 |
Complying with RCW 43.20A.725 and 80.36.430 to establish tax rates for telephone relay service and telephone assistance programs |
CR-103 adopted on 6/23/08 effective until 8/29/08 |
| 458-20-279 |
Clean Alternative Fuel Vehicles and High Gas Mileage Vehicles |
Jay Jetter
360/570-6057 |
Explaining the requirements of the following:
The retail sales and use tax exemptions for clean alternative fuel vehicles (RCW 82.08.809 and 82.12.809); and
The retail sales and use tax exemptions for high gas mileage vehicles (RCW 82.08.813 and 82.12.813) |
CR-101 Public Meeting Scheduled 9/25/08 |
| 458-20-27701 |
Model Two (2) Volunteer Sellers-Compensation |
Tim Jennrich
360-570-6136 |
Incorporate 2007 legislation |
CR-102 Public Hearing held 5/28/08 |
Forest Tax
|
| 458-40-540 |
Forest Land Values
Draft will be available shortly before the public meeting |
Mark Bohe
360/570-6133 |
Must be updated by the 1st of January of each year. |
CR-101 public meeting scheduled 10/21/08 |
| 458-40-610 |
Timber Excise Tax-Definitions
Draft will be available shortly before the public meeting |
Mark Bohe
360/570-6133 |
Update to address forest derived biomass. |
CR-101 public meeting scheduled 10/21/08 |
| 458-40-660 |
Timber excise tax--Stumpage value tables
Draft will be available shortly before the public meeting |
Mark Bohe
360/570-6133 |
Must be updated by the 1st of January and July of each year. |
CR-101 public meeting scheduled 10/21/08 |
Real Estate Excise Tax |
| 458-61A-102 |
Real Estate Excise Tax-Definitions |
Margaret Partlow
360-570-6123 |
Recognize 2008 legislation SSB 6851 |
CR-105 Comments due by 11/17/08 |
| 458-61A-106 |
Sales of improvements to land |
Margaret Partlow
360-570-6123 |
Editing--Subsection (3) to recognize that either sales or use tax may apply |
Expedited rule making anticipated |
| 458-61A-109 |
Trading/exchanging property and boundary line adjustments |
Margaret Partlow
360-570-6123
|
Editing--Add internal cross-reference |
Expedited rule making anticipated |
| 458-61A-202 |
Real Estate Excise Tax-Inheritance or Devise (describes requirements for claiming exemption from REET under this rule) |
Margaret Partlow
360-570-6123 |
Recognize 2008 legislation SSB 6851 |
CR-105 Comments due by 11/17/08 |
| 458-61A-203 |
Real Estate Excise Tax-Community property, dissolution of marriage, legal separation, decree of invalidity (describes requirements for claiming exemption from REET under this rule |
Margaret Partlow
360-570-6123 |
Recognize 2008 legislation SSB 6851 |
CR-105 Comments due by 11/17/08 |
Other |
458-57-105
458-57-115 |
Nature of estate tax, definitions
Valuation of property, property subject to estate tax, and how to calculate the tax |
Mark Bohe
360/570-6133 |
Update |
CR-102 public hearing scheduled 10/23/08 |