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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
TBD Anticipate CR101
and Public Meeting
in Summer 2016

Anticipate
CR102 and
Public Hearing
in Fall 2016/Winter 2017

Anticipate
adoption in
Winter 2017

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-
XXX Exemption
for nonprofit
homeownership
development
Leslie Mullin

WSR 17-04-075

Public meeting on March 1, 2017 at 10:00 A.M.

Anticipate
CR102 and
Public Hearing
in Spring/Summer 2017

Anticipate
adoption in
Summer/Fall 2017

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.

458-18-210 Refunds - Procedure - Interest Wan Chen

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 2017 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 TBD Anticipate CR101 and Public Meeting in Spring 2017. Anticipate CR102 and Public Hearing in Spring/Summer 2017. Anticipate adoption in Summer/Fall 2017 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 458-19-XXX Port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years TBD Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 Recognize 2015 legislation

This rule describes the port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years pursuant to RCW 53.36.160 and the limitations to which they are subject.  

WAC 458-20-100 Informal administrative reviews Leslie Mullin N/A – Anticipate CR105

WSR 17-03-055

Anticipate adoption in Spring 2017 General updates
WAC 458-20-100 (Rule 100) explains that the Department’s procedures for administrative review of action of the Department or of its officers and employees in the assessment or collection of taxes.
WAC 458-20-101 Tax registration and tax reporting Leslie Mullin Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 General updates

WAC 458-20-101 explains tax registration and tax reporting requirements for the Department 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.

WAC 458-20-13601 Manufacturers and processors for hire – sales and use tax exemptions for machinery and equipment Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 General updates

WAC 458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.

WAC 458-20-141 Duplicating activities and mailing bureaus Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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 Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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 Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 General updates
WAC 458-20-144 discusses the taxability of the printing industry.
458-20-183 Amusement, recreation, and physical fitness services Leslie Mullin Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017

Emergency

WSR 16-05-002

2nd Emergency

WSR 16-12-040

3rd Emergency

WSR 16-20-005

4th Emergency

WSR 17-04-006

Anticipate adoption in Summer/Fall 2017

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.
458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts Leslie Mullin

WSR 16-23-157

Public Meeting on January 4, 2017

WSR 17-03-083

Public Hearing on February 22, 2017.

Anticipate adoption in Summer 2017 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.
458-20-193 Inbound and outbound interstate sales of tangible personal property Leslie Mullin N/A - Anticipate CR105 WSR 17-05-094

Anticipate adoption in Spring/Summer 2017

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 Atif Aziz

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

4th Emergency WSR 17-01-107

Anticipate adoption in Spring 2017

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 Atif Aziz

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 Spring 2017 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 Rex Munger 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 Spring 2017

Anticipate
adoption
in Summer/Fall 2017
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 Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate
adoption in
Summer/Fall 2017
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 Leslie Mullin Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate
adoption in
Summer/Fall 2017
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 Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017

Anticipate
adoption in
Summer/Fall 2017

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 Leslie Mullin N/A - Anticipate CR105

WSR 16-21-094

WSR 17-01-155

Adopted on December 21, 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 458-20-265 Sales and use tax exemption—Airplane maintenance
repair stations.
Leslie Mullin N/A - Anticipate CR105 WSR 17-05-063 Anticipate adoption in Spring/Summer 2017 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 458-20-267 Annual reports for certain tax adjustments Leslie Mullin N/A - Anticipate CR105 WSR 17-05-061

Anticipate adoption in Spring/Summer 2017

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  Leslie Mullin N/A – Anticipate CR105 WSR 17-05-061

Anticipate adoption in Spring/Summer 2017

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 458-20-269 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.

WSR 17-05-078

Public hearing on March 21, 2017 at 1:00 P.M.

Anticipate adoption in Spring/Summer 2017 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 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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-XXX Unclaimed Property Administration Joseph Vidal Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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 Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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 Athletic and
fitness facilities
Leslie Mullin Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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
Rex Munger Anticipate CR101 and Public Meeting in Spring 2017 Anticipate CR102 and Public Hearing in Spring/Summer 2017 Anticipate adoption in Summer/Fall 2017 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 458-61A-
202 Inheritance
or devise
Leslie Mullin N/A – Anticipate
CR105
WSR 16-23-055

WSR 17-04-042

Adopted on January 25, 2017

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-210 Irrevocable trusts. Leslie Mullin

N/A – Anticipate
CR105.

WSR 16-23-055

WSR 17-04-042

Adopted on January 25, 2017

Recognize
2016
legislation
WAC 458-61A-210 explains how the distribution of real property to the beneficiaries of an irrevocable trust is not subject to the real estate excise tax if no valuable consideration is given for the transfer and the distribution is made according to the trust instrument.

 

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 2017 Will adopt rules effective January 1, 2018 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 Danitza Casselman

Anticipate CR101 and Public Meeting in Fall 2017

Anticipate CR102 and Public Hearing in Winter 2017

Will adopt rule effective January 1, 2018

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 Danitza Casselman

Anticipate CR101 and Public Meeting in Spring 2017

Anticipate CR102 and Public Hearing in Spring 2017

Will adopt rule effective July 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.