Rule making agenda

Find a law or rule

Rule making agenda

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.

If you would like to receive Department rule-making notices by e-mail, please visit the Rules notification E-mail service.

The Office of Regulatory Assistance provides a brief explanation of Washington’s rule making process and links to rule making information provided by other state agencies.

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

Property Tax

Excise Tax
(e.g., B&O, public utility, retail sales, and use taxes)

Forest Tax

Real Estate Excise Tax

Other

X	Help

Property Tax

Excise Tax (e.g., B&O, public utility, retail sales, and use taxes)

Forest Tax

Real Estate Excise Tax

Other

Excise Tax
(e.g., B&O, public utility, retail sales, and use taxes)