Rule making agenda

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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
458-16-260	Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Jim Winterstein 360-570-5880	To clarify what property owned or used by a nonprofit hospital qualifies for property tax exemption	CR-102 public hearing scheduled 12/8/09
458-16-270	School and colleges	Jim Winterstein 360-570-5880	Recognize 2006 legislation	CR-103 adopted 9/14/09 effective 10/15/09
458-16-280 458-16-282	Art, scientific, and historical collections Musical, dance, artistic, dramatic and literary associations	Kim Qually 360/570-6113	To incorporate legislation	CR-103 adopted 9/3/09 effective 10/4/09
458-18-220	Interest rate for refunds	Marilou Rickert 360/570-6115	Must be updated by January 1st of each year	CR-105 Comments due by 1/18/10
458-19-070 458-19-075	Procedure to adjust consolidated levy rate for taxing districts when the statutory aggregate dollar rate limit is exceeded Constitutional one percent limit calculation	Kim Qually 360/570-6113	To incorporate legislation	CR-103 adopted 9/3/09 effective 10/4/09
458-30-200 2nd Emergency	Definitions	Jim Winterstein 360-570-5880	Immediate amendment necessary to assure equal treatment for similarly situated taxpayers and the preservation of farmland intended to be preserved under Washington's Open Space Taxation Act.	CR-103 adopted 4/29/09 effective until 8/27/09 CR-101 public meeting expected
458-18A (New)	Limited Income Deferral Program	Jim Winterstein 360-570-5880	Recognize SSB 6178 (Chapter 2, laws of 2007 1st Special Session)	CR-103 adopted 6/24/09 effective 7/25/09
458-30-230 458-30-232 458-30-295 458-30-300 458-30-700	Application for open space classification Application for timber land classification Removal of classification Additional tax--Withdrawl or removal from classification Designated forest land--Removal--Change in status--Compensating tax	Kim Qually 360/570-6113	To incorporate legislation	CR-103 adopted 9/3/09 effective 10/4/09
458-30-262	Agricultural land valuation-Interest rate-Property tax component	Kim Qually 360/570-6113	Must be updated by January 1st of each year	CR-105 Comments due by 12/21/09
458-30-590	Rate of Inflation-Publication-Interest rate-Calculation	Kim Qually 360/570-6113	Must be updated by January 1st of each year	CR-105 Comments due by 12/21/09
Excise Tax (e.g., B&O, public utility, retail sales, and use taxes)
458-20-NEW	Electronic Bank Levy	Walt Tanimoto 360/725-7308	Recognize 2009 legislation-ESSB 6169 No draft rule at this time. See Flow Chart of possible process	CR-101 No Public Meeting Scheduled - Written Comments due 11/13/09
458-20-102 458-20-New	Resale Certificates	Jay Jetter 360/570-6057	Recognize 2009 legislation-SB 6173 (Reseller Permits) Department anticipates amending 458-20-102 to recognize reseller permits and to move current resale certificate information into another rule	Emergency rules expected
458-20-10201 Emergency 458-20-10202 Emergency	Application process and eligibility requirements for reseller permits; and Brief adjudicative proceedings for matters related to reseller permits	Jay Jetter 360/570-6057	Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009. Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation. The Department is adopting these rules on an emergency basis to explain the application process and eligibility requirements for businesses to receive Department-issued reseller permits.	CR-103 adopted 8/31/09 effective until 12/28/09
458-20-10201 458-20-10202	Application process and eligibility requirements for reseller permits; and Brief adjudicative proceedings for matters related to reseller permits (Rule drafts are the same as emergency rule above)	Jay Jetter 360/570-6057	To recognize 2009 legislation - see above description	CR-101 Public Meeting 11/12/09
458-20-110 458-20-115 458-20-116 458-20-119 458-20-127 458-20-135 458-20-139 458-20-141 458-20-148 458-20-150 458-20-151 458-20-163 458-20-165 458-20-168 458-20-169 458-20-170 458-20-172 458-20-173 458-20-189 458-20-193 458-20-209 458-20-211 458-20-218 458-20-222 458-20-226 458-20-228 458-20-24001 458-20-24002 458-20-245 458-20-257 458-20-274	These rules all refer to resale certificates. Anticipated action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.	Gayle Carlson 360/570-6126	Recognize 2009 legislation-SB 6173 (Reseller Permits)	Expedited adoption process anticipated
458-20-108	Returned goods, allowances, cash discounts	Gayle Carlson 360/570-6126	Update	CR-101 public meeting expected
458-20-12401	Special stadium sales/use taxes	Gayle Carlson 360/570-6126	Update	CR-102 public hearing scheduled 8/6/09
458-20-136	Manufacturing	Rich Cason 360-664-0331	Update	CR101 public meeting expected.
458-20-126	Sales of motor vehicle fuel, special fuels, and nonpollutant fuel	Gayle Carlson 360/570-6126	To provide a clearer explanation of the exemption provided in RCW 82.08.0255(1)(c) and 82.12.0256(1)(c).	CR-105 Comments due by 12/7/09
458-20-127	Magazines and periodicals	Rich Cason 360/664-0331	Recognize 2009 legilslation-ESHB 2075	Expedited adoption process anticipated
458-20-141	Duplicating activities and mailing bureaus	Rich Cason 360/664-0331	Recognize 2009 legilslation-ESHB 2075 & SSB 5566	Expedited adoption process anticipated
458-20-143	Publishers of newspapers, magazines, periodicals	Rich Cason 360/664-0331	Recognize 2009 legilslation-ESHB 2075 & EHB 2122	Expedited adoption process anticipated
458-20-153 458-20-154	Funeral directors Cemeteries	Armikka Bryant 360/570-6130	Update	CR-102 public hearing expected
458-20-166	Sales of lodging	Marilou Rickert 360/570-6115	Update and recognize 2009 legislation-SB 6173 (Reseller Permits)	CR101 public hearing anticipated
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 2008 (HB 1435 & SB 5340) and 2007 (SB5551) legislation	Expedited rule making anticipated
458-20-186	Tax on cigarettes	Margaret Partlow 360/570-6123	Recognize 2008 (HB 1435 & SB 5340) and 2007 (SB5551) legislation	Expedited rule making anticipated
458-20-190	Sales to/by the United States-Doing business on federal reservations	Margaret Partlow 360/570-6123	Recognize 2009 legislation-ESSB 6170 (Part II)	Expedited rule making anticipated
458-20-228 458-20-22801 458-20-22802	Returns, payments penalties Tax reporting frequency Electronic funds transfer	Pat Moses 360/570-6116	Recognize 2009 legislation-SSB 5571	Expedited rule making anticipated
458-20-239	Sales to nonresidents of farm machinery or implements, and related services	Gayle Carlson 360/570-6126	Update	CR-103 adopted 7/10/09 effective 8/10/09
458-20-247	Trade-ins, selling price, sellers' tax measures	Gayle Carlson 360/570-6126	To update the rule to recognize current statutory language	CR-105 Comments due by 12/21/09
458-20-257	Warranties and maintenance agreements	Jay Jetter 360-570-6057	Update	CR102 public hearing anticipated
458-20-258	Travel agents and tour operators	Mark Bohe 360-570-6133	Update	CR102 public hearing anticipated
458-20-263	Fuel cell, wind, landfill gas, and solar energy electric generating facilities	Jay Jetter 360-570-6057	Recognize 2009 legislation-ESSB 6170 (Part I)	Expedited rule making anticipated
458-20-270	Telephone program excise tax rates	Gayle Carlson 360-570-6126	Must be updated by July 1st.	CR-103 adopted 6/24/09 effective 7/25/09
458-20-272	Tire fee--Core deposits or credits	Gayle Carlson 360-570-6126	Recognize 2009 legislation (SB 5976)	CR-103 adopted 9/22/09 effective 10/23/09
458-20-273	Renewable energy system cost recovery	Mark Bohe 360-570-6133	Updated based on ESSB 6170, effective July 1, 2009, which amended RCW 82.16.110, 82.16.120, and 82.16.130.	CR-101 Public Meeting 9/22/09 in Burien - WA State Criminal Justice Training Commission

Forest Tax
458-40-540	Forest Land Values	Mark Bohe 360/570-6133	Must be updated annually	CR-102 public hearing scheduled 12/22/09
458-40-610	Timber Excise Tax-Definitions	Mark Bohe 360/570-6133	To incorporate definition of "forest derived biomass" from 458-40-660.	CR-103 adopted 6/30/09 effective 7/31/09
458-40-660	Timber excise tax--Stumpage value tables	Mark Bohe 360/570-6133	Must be updated by the 1st of January and July of each year.	CR-102 public hearing scheduled 12/22/09
Real Estate Excise Tax
458-61A-302	Disposition of proceeds and affidavit batch transmittal	Marilou Rickert 360/570-6115	To conform to existing law	CR-105 Comments due by 11/23/09

Other

Property Tax

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

Forest Tax

Real Estate Excise Tax

Other

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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)