RULE REVIEWS COMPLETED
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Please direct comments to: Beulah Holman by phone, e-mail, or fax:
| Telephone | (360) 570-6115 |
| FAX | (360) 664-0693 |
| beulahh@dor.wa.gov |
Click on the WAC chapter to see the reviews for that chapter.
If you would like to see a copy of the review document click on the underlined rule number.
| Document | Title | Recommendation |
|---|---|---|
| Title 175 WAC | ||
| WAC 175-08-010 | Uniform procedural rules | Repeal |
| WAC 175-08-990 | Appendix A--Relating to chapter 117, Laws of 1972 1st ex. sess. as codified in chapter 43.31A RCW. | Repeal |
| WAC 175-12-005 | Appearance and practice before agency--Who may appear. | Repeal |
| WAC 175-12-010 | Authority organization | Repeal |
| WAC 175-12-015 | Definitions | Repeal |
| WAC 175-12-020 | Notice of pending authority action. | REpeal |
| WAC 175-12-025 | Consistency with local and state government policies, plans and programs | Repeal |
| WAC 175-12-030 | Intervention | Repeal |
| WAC 175-12-035 | Private hearings. | Repeal |
| WAC 175-12-040 | Petition for reconsideration. | Repeal |
| WAC 175-12-045 | Contested case hearings. | Repeal |
| WAC 175-12-050 | Judicial review | Repeal. |
| WAC 175-16-010 | Application | Repeal |
| WAC 175-16-030 | Definitions | Repeal |
| WAC 175-16-020 | Application processing | Repeal |
| WAC 175-16-040 | Deferral period and repayment schedule | |
| WAC 175-16-050 | Responsibility of department of revenue | Repeal |
| WAC 175-16-060 | Official forms and instruction materials applied on request | Repeal |
| WAC 175-16-990 | Appendix A--Application form and instruction--Investment tax deferral for manufacturers | Repeal |
| WAC 175-20-010 | Public facilities loans and grants | Repeal |
| WAC 175-20-020 | Eligibility for public facilities grants or loans | Repeal |
| WAC 175-20-030 | Division of funding between economic assistance areas and other areas | Repeal |
| WAC 175-20-040 | Loan terms | Repeal |
| WAC 175-20-050 | Project funding priorities | REpeal |
| WAC 175-20-060 | Application dates | Repeal |
| WAC 175-20-070 | Application for grants or loans | Repeal |
| WAC 175-20-080 | Appearance before the authority | Repeal |
| WAC 175-20-090 | General conditions of aid | Repeal |
| WAC 175-20-100 | Special conditions of aid | Repeal |
| WAC 175-20-110 | Offer of aid | Repeal |
| WAC 175-20-120 | Refusal or acceptance of offer of aid | Repeal |
| WAC 175-20-130 | Contract | Repeal |
| WAC 175-20-140 | Disbursement of grant and/or loan funds | Repeal |
| WAC 175-20-145 | Investment of authority funds | Repeal |
| WAC 175-20-150 | Cost overruns | Repeal |
| WAC 175-20-155 | Final inspection | Repeal |
| WAC 175-20-160 | Audits | Repeal |
| WAC 175-20-170 | Decisions of final authority | Repeal |
| WAC 175-20-990 | Appendix A--Application form and instruction public facilities grant/loan program. | Repeal |
| WAC 175-20-99001 | Appendix B--Sample form--Attorney's certificate public facilities | Repeal |
| WAC 175-20-99002 | Appendix C--Sample ordinance and resolution public facilities grant/loan program. | |
| WAC 175-20-99003 | Appendix D--Offer of financial aid and instructions public facilities grant/loan program | Repeal |
| WAC 175-20-99004 | Appendix E--Final contractual agreement public facilities grant/loan program | Repeal |
| WAC 458-10-010 | Accreditation of real property appraisers - Implementation - Definitions | Leave as is |
| WAC 458-10-020 | Application for accreditation | Leave as is |
| WAC 458-10-030 | Accreditation examination - Prerequisite - Waiver or Exemption - Reexamination | Leave as is |
| WAC 458-10-040 | Accreditation certificate | Leave as is |
| WAC 458-10-050 | Continuing education requirements - Appraisal practice and ethics | Leave as is |
| WAC 458-10-060 | Standards of practice | Leave as is |
| WAC 458-10-070 | Denial, suspension, or revocation of certificate | Leave as is |
| Chapter 458-12 WAC | ||
| 458-12-005 | Definition - property- personal | Amend |
| PTB-75-1 | Sales tax as an element of value | Inc into rule and repeal |
| 458-12-010 | Definition--Property real | Leave as is |
| 458-12-012 | Definition--Irrigation system--Real-- Personal | Amend |
| 458-12-015 | Definition - Interstate Commerce | Repeal |
| 458-12-020 | Definition - Foreign Commerce - Imports & Exports | Repeal |
| PTB 91-6 | Ad Valorem taxation of imports and Exports - Michelin Case | Repeal |
| 458-12-025 | Compensation for assistance by department of revenue at request of assessor | Leave as is |
| 458-12-030 | County appraisers salary and classification plan | Leave as is |
| 458-12-035 | Standard forms. | Leave as is |
| 458-12-040 | Listing of property - segregation of interests | Amend |
| 458-12-045 | Listing of Real Property - Contracts for sale of public lands | Amend |
| PTB 91-3 | Forest land classification/designation: Change of status, valuations, and compensating tax calculations | Incorporate into WAC 458-12-045 and repeal. |
| 458-12-050 | Listing of real property - Omitted property | Leave as is |
| 458-12-055 | Taxable situs - Real property | Leave as is |
| 458-12-060 | Listing of personalty - Burden of Taxpayer to List. | Amend |
| 458-12-065 | Listing of personal property - Form and Notice | Amend |
| 458-12-070 | Listing of personalty - When due - Late filing | Amend |
| 458-12-075 | Personalty - Filing by corporations, partnerships, firms, or agents | Amend |
| 458-12-080 | listing of personalty - manufacturers | Amend |
| 458-12-085 | Listing of personalty - Merchants personalty - Consignment | Repeal |
| 458-12-090 | Listing of personality--$300--exemption and its effect on listing. | Amend |
| 458-12-095 | Listing of personalty.. Partial listing | Amend |
| 458-12-100 | Listing of personalty..Omitted property..Omitted value | Amend |
| 458-12-105 | Listing of personalty..Willful failure to list or fraudulent listing - Penalty | Amend |
| 458-12-110 | Listing of personalty..Estimate listing penalty | Amend |
| 458-12-115 | Personalty - Taxable situs - In General | Amend |
| 458-12-120 | Situs of personalty - Beer kegs | Amend |
| 458-12-125 | Situs of personalty -- Merchants and manufacturers | Repeal |
| 458-12-130 | Status of personalty-migratory stock. | Repeal |
| 458-12-135 | Listing of personality--Taxing District designation | Amend |
| 458-12-140 | Listing of property--Boundary Changes | Amend |
| 458-12-155 | Listing of property--Public lands--Federal lands--Exclusive or concurrent jurisdiction. | Amend |
| 458-12-160 | Listing of property--Public Lands-- Conveyances | Amend |
| 458-12-165 | Listing of property--Public lands--Purchase by state, county or city. | Amend |
| 458-12-170 | Listing of property--Public lands-- Possessory rights | Amend |
| 458-12-175 | Listing of property--Public lands--Leasehold interests and improvements | Amend |
| 458-12-180 | Listing of property--Public lands--Public body as lessee | Amend |
| 458-12-185 | Listing of property - Public lands - airports - bridges. | Repeal |
| 458-12-245 | Listing of property - intangibles. | Amend |
| 458-12-251 | Computer software--Definition--Valuation | Leave as is |
| 458-12-270 | Listing of property--Household goods and personal effects | Amend |
| 458-12-275 | Listing of property--$300--Head of family-- in general | Amend |
| 458-12-280 | Listing of property--$300--Head of family-- Definitions | Amend |
| 458-12-295 | Exemption--Agricultural products--Grains, flour, fruit, vegetables, and fish-- Cancellation | Amend |
| 458-12-296 | Exemption--Ores and metals | Amend |
| 458-12-300 | Definition- True and fair value | Amend |
| 458-12-301 | True and fair value - Criteria | Repeal |
| 458-12-305 | Market Value - Estimation - Real Property | Repeal |
| 458-12-310 | Valuation of Property - Personal Property | Amend |
| 458-12-315 | Timberland forest products--Valuation | Repeal |
| 458-12-320 | Timberland forest products--Ownership-- Roads | Repeal |
| 458-12-326 | Revaluation - Definitions | Repeal |
| 458-12-327 | Revaluation - Valuation Criteria - Methods | Amend |
| 458-12-330 | Real Property Valuation - Highest and best use. | Amend |
| 458-12-335 | Revaluation process by county assessor | Amend |
| 458-12-336 | Assessor's Revaluation Plan | Amend |
| 458-12-337 | Revaluation process -- Reports | Amend |
| 458-12-338 | Revaluation Process - Department of Revenue - Performance Standards - Assistance | Amend |
| 458-12-339 | Revaluation Process--Valuation Process--Uniformity within cyclical period. | Amend |
| 458-12-340 | Assessment and evaluation. Property assessed as of January 1,. | Repeal |
| 458-12-341 | 100% Assessment ratio | Repeal |
| 458-12-342 | New construction -- Assessment | Leave as is |
| 458-12-343 | New construction -- Reports | Amend |
| 458-12-345 | Assessment and evaluation - Reforestation lands. | Repeal |
| 458-12-350 | Assessment and evaluation - Separate valuation of lands and improvements | Amend |
| 458-12-355 | Assessment and evaluation - Assessment of classes of property to be uniform within the taxing district. | Repeal |
| 458-12-360 | Assessment and evaluation - Notice of value change - Real property | Amend |
| 458-12-365 | Levy. | Repeal |
| 458-12-370 | Levy - Duty of assessor. | Repeal |
| 458-12-375 | Prorating 40 mill law. | Repeal |
| 458-12-385 | State Levy | Repeal |
| 458-12-390 | State levy - Fertilizers and insecticides held by farmers - Inventory | Repeal |
| PTB 68-1 | Assessment of fertilizers and insecticides held by farmers | Repeal |
| 458-14-001 | Board of equalization - Introduction | Leave as is |
| 458-14-005 | Definitions | Leave as is |
| 458-14-015 | Jurisdiction of county boards of equalization | Amend |
| 458-14-025 | Assessment roll corrections not requiring board action | Leave as is |
| 458-14-026 | Assessment roll corrections agreed to by taxpayers | Leave as is |
| 458-14-035 | Qualifications of members - Term - Organization of board - Quorum- Adjournment - Alternate and interim members. | Leave as is |
| 458-14-046 | Regularly convened session - Board duties - Presumptions - Equalization to revaluation year | Amend |
| 458-14-056 | Petitions - Time limit | Amend |
| 458-14-066 | Request for valuation information - Duty to exchange information - Time limits | Leave as is |
| 458-14-076 | Hearings on petitions | Leave as is |
| 458-14-087 | Evidence of value - Admissibility - Weight | Leave as is |
| 458-14-095 | Record of hearings | Leave as is |
| 458-14-105 | Hearings - op0en sessions - Exceptions | Leave as is |
| 458-14-116 | Orders of the Board - Notice of value adjustment - Effective date. | Leave as is |
| 458-14-127 | Reconvened boards - Authority | Amend |
| 458-14-136 | Hearings examiners | Leave as is |
| 458-14-146 | Conflict of interest | Leave as is |
| 458-14-156 | Training seminars | Leave as is |
| 458-14-160 | Continuances - Ex parte contact | Leave as is |
| 458-14-170 | Appeals to the state board of tax appeals | Leave as is |
| 458-14-171 | Direct appeals to board of tax appeals | Leave as is |
| Chapter 458-15 WAC | ||
| 458-15-005 | Purpose | Amend |
| 458-15-010 | Authority | Amend |
| 458-15-015 | Definitions | Amend |
| 458-15-020 | Application | Amend |
| 458-15-030 | Multiple applications | Amend |
| 458-15-040 | Costs and fees | Amend |
| 458-15-050 | Qualifications | Amend |
| 458-15-060 | Processing of the agreement | Amend |
| 458-15-070 | Disqualification or removal | Amend |
| 458-15-080 | Disqualification or removal -effective date | Amend |
| 458-15-090 | Additional tax | Amend |
| 458-15-100 | Appeals | Amend |
| 458-15-110 | Exemption of portion of historic property | Amend |
| 458-15-120 | Revaluation and new construction | Amend |
| 458-16-010 | Senior citizen & disabled persons--exemption-- Definitions | Amend |
| 458-16-011 | Senior citizen & disabled persons--exemption-- Gross income | Amend |
| 458-16-012 | Senior citizen & disabled persons--exemption-- Adjusted income | Amend |
| 458-16-013 | Senior citizen & disabled persons--exemption-- Disposable income | Amend |
| 458-16-020 | Senior citizen and disabled persons exemption -- qualifications for exemptions | Amend |
| 458-16-022 | Senior citizen & disabled persons--exemption-- Qualifications for cooperative housing | Repeal |
| 458-16-030 | Senior citizen & disabled persons--exemption-- Claims | Amend |
| 458-16-040 | Senior citizen & disabled persons--exemption-- Denial--Appeal--Penalty-- Perjury | Amend |
| 458-16-050 | Senior Citizen and Disabled persons Exemption - Amount of Exemptio n | Repeal |
| PTB 91-7 | "Senior Citizen Qualifications" | Incorporate into WAC 458-16-050 and repeal. |
| 458-16-060 | Senior citizen & disabled persons--exemption-- Transfer of exemption | Leave as is |
| 458-16-070 | Senior citizen & disabled persons--exemption-- Cancellation | Leave as is |
| 458-16-079 | Senior citizen & disabled persons--exemption-- Refunds & late filings | Amend |
| 458-16-080 | Improvements to single family dwellings-- Definitions | Repeal |
| 458-16-081 | Improvements to single family dwellings-- Exemption--filing--Amount--Limits | Amend |
| 458-16-100 | Property Tax Exemptions, Generally, Rules of Construction | Amend |
| 458-16-110 | (Property Tax) Applications - Who must file, initial applications, renewal applications, annual certifications [applies to nonprofit organizations, corporations, or associations]. | Incorporate into WAC 458-16-111 and repeal. |
| 458-16-111 | (Property Tax) Filing fees, Penalties and Refunds | Amend |
| 458-16-115 | Personal property exemption-- Exemptions | Amend |
| 458-16-120 | Appeals & notice determination | Repeal |
| 458-16-130 | Change in Taxable Status of Non-Governmental real property | Amend |
| 458-16-130B (2nd Review) | Change in Taxable Status of Non-Governmental real property | Amend |
| 458-16-150 | Cessation of Use - Taxes Collectible for Prior Years | Amend |
| 458-16-150B (2nd Review) | Cessation of Use - Taxes Collectible for Prior Years | Amend |
| 458-16-165 | Conditions under which nonprofit organizations, associations, or corporations | Amend |
| 458-16-180 | Cemeteries | Amend |
| PTB 77.2 | Personal property of cemeteries | Incorporate into WAC 458-16-180 and repeal |
| PTB 91.2 | Cemeteries or burial grounds - Annual application for exemption | Incorporate into WAC 458-16-180 and repeal |
| 458-16-190 | Churches, parsonages and convents | Amend |
| 458-16-200 | Land upon which a church or parsonage shall be built | Amend |
| 458-16-210 | Nonprofit organizations or associations organized and conducted for nonsectarian purposes | Amend |
| 458-16-215 | Nonprofit organizations that solicit, collect and distribute gifts, donations and grants. | Leave as is |
| 458-16-220 | Church camps | Amend |
| 458-16-230 | Character building organizations | Amend |
| 458-16-240 | Veteran's organizations | Leave as is |
| 458-16-245 | Student loan agencies | Leave as is |
| 458-16-260 | Nonprofit day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities | Leave as is |
| 458-16-270 | Schools and colleges | Amend |
| 458-16-280 | Art, Scientific, and Historical Collections | Amend |
| 458-16-282 | Musical, Dance, Artistic, Dramatical and Literary | Amend |
| 458-16-284 | Fire companies | Leave as is |
| 458-16-286 | Human societies | Leave as is |
| 458-16-290 | Nature Conservancy lands | Amend |
| 458-16-300 | Public Meeting Hall - Public Meeting Place | Amend |
| 458-16-310 | Community Celebration Facilities | Amend |
| 458-16-320 | Emergency or transitional housing | Amend |
| 458-16-330 | Sheltered workshops for the handicapped | Leave as is |
| 458-16A-010 | Nonprofit homes for the aging
*Recommendation, as a result of a petition, is to begin rule-making process for possible amendment. |
Amend |
| 458-16A-020 | Nonprofit home for the aging- Initial application and application | Amend |
| 458-17-105 | Ships and vessels--Definitions | Amend |
| 458-17-110 | Ships and vessels--Subject to property taxation | Amend |
| 458-17-115 | Ships and vessels--Listing | Amend |
| 458-17-120 | Ships and vessels--Apportionment of value | Amend |
| 458-18-010 | Property taxes - Definitions. | Amend |
| 458-18-020 | Deferral of special assessments and/or property taxes - Qualification for deferral | Amend |
| 458-18-030 | Deferral of special assessments and/or property taxes - Declarations to defer - filing- forms | Amend |
| 458-18-040 | Deferral of special assessments and/or property taxes - Lien of state- Mortgage- Purchase contract - Deed of trust | Amend |
| 458-18-050 | Deferral of special assessments and/or property taxes - Declarations to renew deferral - Filing - Forms | Amend |
| 458-18-060 | Deferral of special assessments and/or property taxes - Limitations of deferral - Interest | Leave as is |
| 458-18-070 | Deferral of special assessments and/or property taxes - Duties of the County Assessor | Amend |
| 458-18-080 | Deferral of special assessments and/or property taxes - Duties of the Department of Revenue - State Treasurer | Amend |
| 458-18-090 | Deferral of special assessments and/or property taxes - Appeals | Amend |
| 458-18-100 | Deferral of special assessments and/or property taxes - When payable—Collection—Partial Payment. | Leave as is |
| 458-18-210 | Refunds, Procedures-interest | Amend |
| 458-18-215 | Refunds - Payment under protest requirements. | Leave as is |
| 458-18-220 | Refunds - rate of interest | Amend |
| 458-18-500 | Deposit of moneys, assessment of taxes - purpose | Amend |
| 458-18-510 | Definitions | Amend |
| 458-18-520 | Agreement | Amend |
| 458-18-530 | Prohibition of deposit. | Amend |
| 458-18-540 | General provisions | Amend |
| 458-18-550 | Expenditure of funds | Amend |
| 458-19-005 | Definitions | Amend |
| 458-19-010 | Levy rate calculations | Leave as is |
| 458-19-015 | Assessor to determine one hundred six perscent levy limits--Exceptions | Amend |
| 458-19-020 | One hundred six percent levy limit--Method of calculation | Amend |
| 458-19-025 | One hundred six percent levy limit-- Restoration of regular levy | Leave as is |
| 458-19-030 | One hundred six percent levy limit-- Consolidation of districts | Amend |
| 458-19-035 | One hundred six percent levy limit-- Annexation | Amend |
| 458-19-040 | One hundred six percent levy limit-- Newly formed taxing district | Amend |
| 458-19-045 | One hundred six percent levy limit-- Removal of limit (Lid lift) | Amend |
| 458-19-050 | Port district levies | Amend |
| 458-19-055 | One hundred six percent levy limit-- Proration of earmarked funds | Amend |
| 458-19-060 | Emergency medical service levy | Amend |
| 458-19-065 | One hundred six percent levy limit-- Protection o future levy capacity | Amend |
| 458-19-070 | Procedure to adjust consolidated levy rate for taxing districts when limits exceeded. | Leave as is |
| 458-19-075 | Constitutional one percent levy calculation | Amend |
| 458-19-080 | City annexed by fire protection and/or library districts. | Amend |
| 458-19-550 | State levy - Apportionment between counties | Amend |
| 458-20-100 | Appeals, small claims & Settlements | Amend |
| 458-20-10001 | Adjudicative proceedings - Brief adjudicative proceedings - wholesale and retail cigarette license revocation or suspension - Certificate of registration (tax registration endorsement) revocation | Amend |
| 458-20-1002 | Adjudicative proceedings - Formal adjudicative proceedings - Log export enforcement actions pursuant to chapter 240-15 WAC - Orders to county officials issued pursuant to RCW 84.08.120 and 84.41.420 - Converted brief adjudicative proceedings | Leave as is |
| 458-20-101 | Tax registration and tax reporting | Amend |
| 458-20-102 | Resale certificates | Leave as is |
| 458-20-103 | Time and place of sale | Leave as is |
| ETA 020.08.103 | Catalogues purchased within the state of distribution without | Repeal |
| ETA 179-08-103 | Credit bureau business, charges for credit information, and the retail sales tax. | Repeal |
| ETA 421.04.103 | Sales tax: Labor performed outside of state | Incorporate into rule 173 and repeal |
| 458-20-104 | Small business tax relief based on volume of business | Amend |
| 458-20-105 | Employees distinguished from persons engaging in business | Leave as is |
| Eta 082.04.105 | Contractor distinguished from an employee | Repeal |
| Eta 199.04.105 | Persons serving as employee and engaging in business | Incorporate into amended rule 105 and repeal |
| Eta 488.04.170/105 | Conditions under which a contractor owner relationship exists | Leave as is |
| Eta 90-001 | A statement of purpose and intent with respect to issues involving employee placement businesses and their clients | Incorporate into amended rule 105 and repeal. |
| 458-20-106 | Casual or isolated sales -- Business reorganizations | Amend |
| Audit Directive 8106.1A | Sales by taxpayer who is discontinuing business | Repeal |
| 458-20-107 | Selling price - Advertised price including sales tax | Amend |
| ETA 069.04.108 | Service Charges on Transactions Financed through Credit Cards | Incorporate into WAC 458-20-107 and repeal |
| ETA 085.08.107 | Engineering Services in Connection with Design of Machinery for Sale | Repeal |
| ETA 101.05.107 | Cash Shortages and Cash Overages | Incorporate into WAC 458-20-107 and repeal |
| ETA 201.04.107 | Foreign Currency Accepted at Par Value | incorporate into WAC 458-20-107 and repeal |
| 458-20-108 | Returned goods, allowances, cash discounts | Amend |
| Audit Directive 8108.1 | Merchandise returns with restocking charges. | Incorporate into WAC 458-20-108 and repeal |
| Eta 034.04.108 | Deductibility of payments to dealers performing made-ready services | Incorporate into WAC 458-20-108 and repeal |
| Eta 069.04.108 | Service charges on transactions financed through bank credit cards | Incorporate into WAC 458-20-108 and repeal |
| Eta 408.08.108 | Coupons used in retail sales | Incorporate into WAC 458-20-108 and repeal |
| Eta 494.08.108 | Effect of manufacturers rebates on the measure of tax liability. | Incorporate into WAC 458-20-108 and repeal |
| 458-20-109 | Finance charges, carrying charges, interest, penalties | Leave as is |
| ETA 141.04.109 | Finance Reserve Credits and Gross Income of the Business. | Leave as is |
| ETA 165.04.109 | Interest Received on Funds Procured for Affiliated Companies | Leave as is |
| ETA 413.04.109 | Amounts Awarded for Costs not Included in the Contract | Incorporate into WAC 458-20-170 and repeal |
| 458-20-110 | Freight & Delivery Charges | Leave as is |
| 458-20-111 | Deduction of advances and reimbursements | Leave as is |
| ETA 088.04.111 | Deduction of advances and reimbursements | Repeal |
| ETA 410.04.111 | Employee reimbursed gasoline charges | Repeal |
| ETA 411.04.111 | Activities performed by nonprofit associations | Repeal |
| 458-20-112 | Value of Products | Leave as is |
| 458-20-113 | Ingredients or components, chemicals used in processing new articles for sale | Amend |
| ETA 013.08.113 | Sales tax liability on dual purpose chemicals in the production process | Repeal |
| ETA 217.08.113 | Chemicals used in processing by the pulp industry | Incorporate into WAC 458-20-113 and repeal |
| ETA 218.08.113 | Chemicals used in processing to remove gases from steel furnaces | Repeal |
| ETA 225.08.113 | Dual purpose use of chemical becoming an ingredient | Repeal |
| ETA 564.12.113 | Retail sales/use tax - Oak barrels used by wineries and winemakers | Leave as is |
| 458-20-115 | Sales of packing materials and containers | Leave as is |
| 458-20-116 | Sales and/or use of labels , name plates, tags, premiums, and advertising materials | Leave as is |
| 458-20-117 | Sales and/or use of dunnage | Amend |
| 458-20-118 | Sale or rental of real estate, license to use real estate | Leave as is |
| 458-20-119 | Sales of meals | Amend |
| 458-20-120 | Sales of Ice | Leave as is |
| 458-20-121 | Sales of heat or steam - including production by cogeneration | Leave as is |
| 458-20-122 | Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use. | Leave as is |
| Eta 173.04.103 | Seed furnished under grower contracts | Leave as is |
| Eta 237.08.125 | Sales tax exemption for sales of cattle and milk cows | Leave as is |
| ETA 406.08.125 | Sales of quarter horses | Leave as is |
| Audit directive 8122.1 | Feed purchased by cattle auction businesses | Repeal |
| 458-20-124 | Restaurants, Cocktail bars, Taverns and similar businesses | Leave as is |
| 458-20-12401 | Special stadium sales and use tax | Leave as is |
| 458-20-126 | Sales of motor vehicle fuels, special fuels, and nonpollutant fuel | Leave as is |
| Audit Directive 8126.1 | Diesel delivered in Washington to motor carriers for use outside Washington | Repeal |
| Audit Directive 8126.2 | Motor vehicle fuel tax rates (per gallon) | Repeal |
| 458-20-127 | Magazines and periodicals. | Incorporate into WAC 458-20-143 and repeal |
| 458-20-128 | Real estate brokers and salesmen | Amend |
| ETA 563.04.128 | Real estate brokers - shared commissions and expenses | Incorporate into WAC 458-20-128 and repeal |
| 458-20-129 | Gasoline service stations | Amend |
| ETA 542.08.129 | Sales tax - Charges for towing damaged or inoperable vehicles for repair | Incorporate into WAC 458-20-129 and repeal |
| ETA 532.04.08.129 | Taxation of amounts received through sales of abandoned vehicles | Incorporate into WAC 458-20-129 and repeal |
| ETA 232.08.118 | Parking fees as income from rental of real estate. | Incorporate into WAC 458-20-129 and repeal |
| 458-20-130 | Sales of real property, standing timber, minerals, natural resources. | Amend |
| Eta 235.12.130 | Purchase of billboards: Real property or tangible personal property? | Incorporate into WAC 458-20-130 and repeal |
| Eta 238.08.130 | Sales of houses exclusive of the land upon which they are situated. | Incorporate into WAC 458-20-130 and repeal |
| 458-20-131 | Merchandising games, games of chance and concessionaires | Amend |
| 458-20-132 | Automobile dealers/Demonstrator and executive vehicles | Leave as is |
| 458-20-133 | Frozen food lockers | Repeal |
| 458-20-134 | Commercial or Industrial Use | Leave as is |
| ETA 240.12.134 | Use and Manufacturing Tax on Production of Molds Used to Produce Finished Products. | Lease as is |
| 458-20-135 | Extracting natural products | Amend |
| ETA 067.04.135 | Extracting tax classification in regard to logging operations | Incorporate into WAC 458-20-135 and repeal |
| ETA 099.08.122 | Spray materials used in producing timber and the agricultural exemption | Incorporate into WAC 458-20-135 and repeal |
| ETA 369.04.172 | Retail sales tax - Tree planting and tree-thinning | Incorporate into WAC 458-20-135 and repeal |
| ETA 394.04.136 | Activities for his own use or incidental to the taxpayer's major activity. | Incorporate into WAC 458-20-135 and repeal |
| ETA 401.04.135 | Oyster string production | Incorporate into WAC 458-20-135 and repeal |
| ETA 420.08.12.102.135 | Seedlings used in reforestation programs | Incorporate into WAC 458-20-135 and repeal |
| WAC 458-20-136 | Manufacturing, processing for hire, fabricating | Amend |
| ETA 023.12.136 | Use tax on articles manufactured by a public road contractor | Incorporate into WAC 458-20-136 and repeal |
| ETA 025.04.136 | Manufacturing and what constitutes taxable activity | Incorporate into WAC 458-20-136 and repeal |
| ETA 029.04.136 | Cooking crabs as manufacturing within state | Incorporate into WAC 458-20-136 and repeal |
| ETA 075.04.136 | Mixing of ingredients as "manufacturing" | Incorporate into WAC 458-20-136 and repeal |
| ETA 081.04.136 | Manufacturing where plant and materials used are owned by another. | Incorporate into WAC 458-20-136 and repeal |
| ETA 087.04.136 | Labor costs paid by another corporation | Repeal |
| ETA 109.04.136 | Manufacturing contaminants incidentally used for other purposes | Incorporate into WAC 458-20-136 and repeal |
| ETA 164.12.113 | Use tax on waste products in meat processing | incorporate into WAC 458-20-136 and repeal |
| ETA 172.04.136 | Staining of lumber constitutes manufacturing | Incorporate into WAC 458-20-136 and repeal |
| ETA 241.04.136 | Cherry processing which includes brine curing, washing, pitting, sizing and sorting | Incorporate into WAC 458-20-136 and repeal |
| ETA 398.04.136 | Combining items to achieve a special purpose product is manufacturing. | incorporate into WAC 458-20-136 and repeal |
| ETA 403.04.135 | Processing meat by-products | Incorporate into WAC 458-20-136 and repeal |
| ETA 465.04.136 | Shearing steel sheets and slitting steel coils as manufacturing | Incorporate into WAC 458-20-136 and repeal |
| ETA 466.04.136 | Assembly of fruit bins as manufacturing | Incorporate into WAC 458-20-136 and repeal |
| ETA 469.04.136 | Rerolling paper rolls, cutting paper in specific lengths, embossing, folding and packaging as manufacturing. | Incorporate into WAC 458-20-136 and repeal |
| ETA 474.04.136 | Taxability of the manufacture of "refinery gas" | Repeal |
| 458-20-137 | Articles manufactured and installed | Repeal |
| Eta 399.04.137 | Charges for out-of-state installation services | Repeal |
| 458-20-138 | Personal services rendered to others | Amend |
| 458-20-139 | Trade shops -- Printing plate makers, Typesetters, and Trade binderies | Incorporate into rule 144 and repeal |
| 458-20-140 | Photo Finishers and Photographers | Amend |
| Eta 125.08.140 | Sale of Photographs to School Children | Incorporate into rule 140 and repeal |
| Eta 397.04.140 | Photo Finishing for Out-of-State Customers | Repeal |
| Eta 442.04.140 | Film Used to Produce Portraits | Incorporate into rule 140 and repeal |
| 458-20-141 | Duplicating industry and mailing bureaus. | Amend |
| Eta 396.08.141 | Purchases of occupant lists on "dick" strip rolls | Repeal |
| 458-20-142 | Photographic equipment and supplies | Leave as is |
| 458-20-143 | Publishers of newspapers, magazines, periodicals | Amend |
| ETA 89_5 | A statement of purpose and interest with respect to the taxability of newspapers and definition of a newspaper | Repeal |
| 458-20-144 | Printing Industry | Amend |
| Eta 392.08.144 | Electroplates manufactured and used outside the state | Incorporate into amended rule 144 and repeal |
| Eta 417.12.144 | Printing Industry - Use Tax on Consumable Materials and Supplies | Incorporate into amended rule 144 and repeal |
| Eta 456.08.143 | Taxability of print shops plate production and printing charges | Incorporate into amended rule 144 and repeal |
| Audit Directive 8144.1 | Printing Plates - Eta 417 and 456 | Repeal |
| 458-20-145 | Local sales and use tax. | Amend |
| Eta 344.12.145 | Local use tax- allocation when credit allocated for sales or use taxes paid another state. | Incorporate into rule 145 and repeal. |
| Eta 390.08.145 | Businesses operating within local sales tax jurisdiction using outside facilities. | Repeal |
| Eta 511.14.145 | Warehouse as retail outlet for city/county sales tax. | Incorporate into rule 145 and repeal. |
| Eta 567.08.145 | Telephone debit cards. | Leave as is. |
| 458-20-146 | National and state banks, mutual savings banks, savings and loan associations and other financial institutions | Amend |
| Audit Directive 8146-1A | Audits of banks and other financial institutions | Repeal |
| Audit Directive 8146-1 | Loan Set up fees | Repeal |
| Audit Directive 8146-2 | Stripped mortgage pass throughs | Repeal |
| Audit Directive 8146-3 | Gains and losses on Futures contracts | Repeal |
| Audit Directive 8146-5 | Interest from sales of real estate | Repeal |
| ETA 459-040-146 | Interest received on Direct Obligations of the Federal Government | Repeal |
| ETA 460-040-146 | Deductibility of interest received on investments or loans primarily secured by First Mortgages or Trust deed on non transient residential properties | Incorporate into rule 146 and repeal |
| ETA 461-040-146 | Amounts collected by a mortgagee to cover insurance premiums and real estate taxes owed by a mortgagor | Incorporate into rule 146 and repeal |
| ETA 462-040-146 | Taxability of interest from loans secured by undeveloped land | Incorporated into rule 146 and repeal. |
| ETA 463-040-146 | Taxability of interest from participation loans | Incorporate into rule 146 and repeal. |
| ETA 571-040-146 | Taxability of investment income | Incorporate into rule 146 and repeal |
| ETA 575-040-146 | Loan application deposits | Incorporate into rule 146 and repeal. |
| 458-20-14601 | Financial institutions - income apportionment | Leave as is |
| 458-20-148 | Barber and Beauty Shops | Leave as is |
| 458-20-150 | Optometrists, ophalmologists, and opticians | Leave as is |
| 458-20-151 | Dentists, Dental laboratories, and Physicians | Amend |
| 458-20-153 | Funeral directors | Amend |
| 458-20-154 | Cemeteries, Crematories, Columbaria | Leave as is |
| 458-20-155 | Information and computer services | Amend |
| Audit Directive 8155.1 | Software license agreements prior to 8/7/95 | Repeal |
| ETA 455.04.155 | Computer programs retail or service | Incorporate into WAC 458-20-155 and repeal |
| 458-20-156 | Abstract, Titile Insurance and Escrow businesses | Amend |
| Audit Directive 8156.2 |
Title insurance agents |
Incorporate into rule 145 and repeal |
| 458-20-157 |
Producers of poultry and hatching eggs |
Repeal |
| 458-20-158 | Florists and nurserymen | Amend |
| 458-20-159 | Consignees, bailees, factors, agents and auctioneers | Amend |
| ETA 144.04.159 | Distributor for Out-of-state manufacturer as agent or seller | Incorporate into rule 159 and repeal |
| ETA 249.04.159 | Interstate sales and consignor as agent or sellers | Repeal |
| 458-20-160 | Agricultural commission agents | Amend |
| 458-20-161 | Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. | Amend |
| 458-20-161 (2nd review) | Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils and triticale and making sales thereof. | Repeal |
| Eta 381-04-161 | Wholesale sales of rye and mill. | Incorporate into amended rule 161 and repeal. |
| Eta 381-04-161 (2nd Review) | Wholesale sales of rye and mill. | Repeal |
| 458-20-162 | Stockbrokers and security houses | Amend |
| ETA 245.04.162 | Investment Income of a Brokerage Business | Repeal |
| ETA 451.04.99.1 | Corporate Distribution of Stock Dividends | Repeal |
| 458-20-163 | Insurance companies, including surety companies, fraternal benefit societies, fraternal fire insurance associations, beneficiary corporations or societies and Washington State health insurance pool. | Leave as is |
| 458-20-164 | Insurance Agents, Brokers, and Solicitors | Leave as is |
| 458-20-165 | Laundries, dry cleaners, self-service laundries and dry cleaners | Amend |
| 458-20-166 | Hotels, motels, boarding houses, rooming houses, reports, summer camps, trailer camps, etc. | Amend |
| 458-20-167 | Educational institutions, school districts, student organizations, and private schools. | Amend |
| 458-20-168 | Hospitals, medical care facilities, and adult family homes | Amend |
| Audit Directive 8168-1 | Nursing homes | Incorporate into WAC 458-20-168 and repeal |
| Audit Directive 8168-2 | Congregate care facilities | Incorporate into WAC 458-20-168 and repeal |
| Audit Directive 8168-3 | Taxability of For-profit nursing homes | Incorporate into WAC 458-20-168 and repeal |
| 458-20-169 | Religious, charitable, benevolent, nonprofit service organizations, and sheltered workshops. | Amend |
| 458-20-170 | Constructing and repairing of new or Existing Buildings or other structures Upon Real Property | Amend |
| Ad8170.1 | Property Tax Classification for Concrete Pumping | Repeal |
| ETA 017.04.170 | Labor and Services of a Subcontractor | Incorporate into WAC 458-20-170 and repeal |
| ETA 046.04.170 | Joint Venture Agreement: A prime Contract or a Subcontract | Incorporate into WAC 458-20-170 and repeal |
| ETA 073.08.106 | Reimbursement of a Venturer in a Joint Venture | Incorporate into WAC 458-20-170 and repeal |
| ETA 131.04.170 | construction Company as Agent For Owners | Repeal |
| ETA 198.08.197 | When Sales tax is due on payment retained under public works contracts | Incorporate into WAC 458-20-170 and repeal |
| ETA 275.08.170 | Deeding of Land to Contractor Building House for Landowners | Incorporate into WAC 458-20-170 and repeal |
| ETA 276-08.170 | Sales Tax Computed on a Contract Price Including Sales Tax Paid by Contractors | Incorporate into WAC 458-20-170 and repeal |
| ETA 298.08.217 | Sales Tax Not to be Withheld on Public Works Progress Estimates | Incorporate into WAC 458-20-170 and 171and repeal |
| ETA 374.08.170 | Form Oil Purchased by Building Contractors | Incorporate into WAC 458-20-170 and repeal |
| ETA 376.08.170 | Speculative Builders in Joint Ventures | Incorporate into WAC 458-20-170 and repeal |
| ETA 377.08.170 | Retail Sales Tax - contract Reimbursements | Incorporate into WAC 458-20-170 and repeal |
| ETA 404.04.134 | Off-Site component Fabrication by Speculative Builders | Incorporate into WAC 458-20-170 and repeal |
| ETA 414.04.109/170 | Amounts Paid Under Penalty Clause | Incorporate into WAC 458-20-170 and repeal |
| ETA 433.04.170/171 | Business and Occupation Tax: Contract Assignment | Repeal |
| ETA 436.04.170 | Construction on Land Owned by Contractor's Principal Stockholders | Repeal |
| ETA 449.12.170 | Turnkey Projects Sold to Housing Authorities | Repeal |
| ETA 458.08.170 | Condominiums | Incorporate into WAC 458-20-170 and repeal |
| ETA 475.12.178 | Use Tax As Applied to Construction "Pins and Locks" | Incorporate into WAC 458-20-170 and repeal |
| ETA 488.04.170/105 | Conditions Under Which a Contractor-Owner Relationship Exists | Incorporate into WAC 458-20-170 and repeal |
| ETA 489.04.170 | Lessee as Speculative Builder | Incorporate into WAC 458-20-170 and repeal |
| ETA 490.04.170/111 | Interest on Construction Loan Taxable as Part of Contract Price | Incorporate into WAC 458-20-170 and repeal |
| 458-20-17001 | Government contracting, construction, installations, or improvements to Government real property | Amend |
| 458-20-171 | Building, Repairing, or Improving Roads, etc., Which are Owned by a Municipal Corporation or Political Subdivision of the Sate or by the United States and Which are Used Primarily for Foot or Vehicular Traffic | Amend |
| Ad8171.1 | Value of Rock from State or Federal Pits | Amend |
| Ad8717.2 | Paving cuts | Incorporate into WAC 458-20-171 and repeal |
| ETA 004.08.12.171 | Road Construction - Contractors Applying | Incorporate into WAC 458-20-171 and repeal |
| ETA 016.12.171 | Job Site Plants and Public Road Construction Contracts` | Incorporate into WAC 458-20-171 and repeal |
| ETA 049.04.171 | Public Road Construction Included in a Lump Sum General Construction Contract | Incorporate into WAC 458-20-171 and repeal |
| ETA 052.04.171 | Construction of Highway Tunnels for Publicly Owned Roads | Incorporate into WAC 458-20-171 and repeal |
| ETA 202.12.171 | Construction of Private Roads Intended to be Dedicated to the County | Incorporate into WAC 458-20-171 and repeal |
| ETA 255.04.171 | Public Road Construction for Private Individuals | Incorporate into WAC 458-20-171 and repeal |
| ETA 259.12.171 | Sales to Public Road Contractors for use Outside the State | Incorporate into WAC 458-20-171 and repeal |
| ETA 264.12.171 | Paving cuts | Incorporate into WAC 458-20-171 and repeal |
| ETA 330.12.171 | Asphalt Mixed at Pit Site | Incorporate into WAC 458-20-171 and repeal |
| ETA 366.04.171 | Road Construction Under Federal Timber Purchase Agreements | Incorporate into WAC 458-20-135 and repeal |
| ETA 370.08.171 | Retail Sales Tax - Offsite Construction | Incorporate into WAC 458-20-171 and repeal |
| ETA 372.04.171 | Retail Sales Tax. Public Road Construction | Incorporate into WAC 458-20-171 and repeal |
| ETA 437.08.171 | Taxability of Highway Construction Contracts - Projects Administered by Washington State Department of Highways | Incorporate into WAC 458-20-171 and repeal |
| ETA 484.04.171 | Corporation and Stockholding District Entities for Business and Occupation Tax Purposes | Leave as is |
| 458-20-172 | Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services. | Amend |
| ETA 170.04.172 | Removal of log dams as clearing land | Incorporate into WAC 458-20-172 and repeal |
| ETA 262.04.172 | Snow removal and power sweeping of parking lots | Incorporate into WAC 458-20-172 and repeal |
| ETA 265.04.172 | Exterminating and pest control services | Incorporate into WAC 458-20-172 and repeal |
| ETA 365.04.172 | Dump truck operators | Incorporate into WAC 458-20-172 and repeal |
| ETA 367.04.172 | Clearing land and moving earth for commercial farmers | Incorporate into WAC 458-20-172 and repeal |
| ETA 373.04.172.135 | Retail sales tax: logging performed as an incident to construction or privately owned roads. | Incorporate into WAC 458-20-172 and repeal |
| ETA 486.04.172 | Moving a structure (bridge) as a retail sale | Incorporate into WAC 458-20-172 and repeal |
| ETA 487.04.172 | Clearing settling ponds as retails sales | Incorporate into WAC 458-20-172 and repeal |
| ETA 553.04.172 | Taxability of oil and chemical spill cleanup | Incorporate into WAC 458-20-172 and repeal |
| WAC 458-20-173 | Installing, Cleaning, Repairing or Otherwise Altering or Improving Personal Property of Consumers | Amend |
| ETA 128.08.173 | Dismantling of Equipment as Retail Sales | Repeal |
| ETA 208.04.173 | Sale of Abrasives and Masking Tape for Use in the Performance of an Automobile Painting Contract | Incorporate into rule 173 and repeal |
| ETA 213.04.173 | Distinction Between " Manufacturing " and "Altering" Activities | Incorporate into rule 173 and repeal |
| ETA 215.04.173 | Repair Work on Goods Damaged in Transit as Ordered by the Shipper and Carrier | Incorporate into rule 173 and repeal |
| ETA 322.08.113/173 | Materials used in Welding Processes | Incorporate into rule 173 and repeal |
| 458-20-174 | Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce | Amend |
| 458-20-17401 | Use tax of motor carriers operating in interstate or foreign commerce | Amend |
| 458-20-175 | Persons engaged in the business of operating as a private or common carrier b y air, rail or water in interstate or foreign commerce. | Amend |
| ETA 203.08.175 | "Utility Boxes" used to ship cargo in Interstate Commerce | Incorporate into WAC 458-20-175 and repeal |
| ETA 204.08.175 | Purchase and Installation of Fixtures and Equipment on a Vessel Owned by Another | Incorporate into WAC 458-20-175 and repeal |
| 458-20-176 | Commercial deep sea fishing - Commercial passenger fishing - Diesel Fuel. | Amend |
| Eta 123.12.176 | Commercial deep sea fishing vessel exemption | Repeal |
| Eta 206.08.176 | Restoration of a fishing vessel in this state for exhibition purposes by and in another state. | Repeal |
| Eta 220.08.176 | Airplanes used on vessels engaged in commercial deep sea fishing vessels | Incorporate into amended rule 176 and repeal |
| Eta 364.12.176 | Component parts of watercraft - Life preservers. | incorporate into amended rule 176 and repeal |
| 458-20-177 | Sales of motor vehicles, campers, and trailers to non-residents | Amend |
| Audit Directive 8177.1 | Out of state affidavits | Incorporate into rule 177 and repeal. |
| ETA 226.08.177 | Automobile sales arranged by out-of-state firm but consummated through in-state dealer | Repeal |
| ETA 231.08.177 | Sales of vehicles to non-resident servicemen stationed in this state. | Repeal |
| ETA 361.04.177 | Retail sales tax: "Soldiers and Sailors Relief Act" | Incorporate into rule 177 and repeal. |
| 458-20-178 | Use Tax | Amend |
| Aud Dir 8178 | Appliances used for Demonstrations | Inc into rule and repeal |
| Aud Dir 8178.1 | Use Tax value of equipment used temporarily in Washington | Inc into rule and repeal |
| Eta 031.12.178 | Use tax on advertising brochures assembled at destination | Repeal |
| Eta 043.12.178 | A hop picking machine as real property | Repeal |
| Eta 059.12.178 | Use tax imposed on those using property which they are holding for resale | Inc into rule and repeal |
| Eta 061.12.178 | Use tax on goods demonstrated in the process of sale | Inc into rule and repeal |
| Eta 079.12.178 | Use tax imposed on the manufacture of dies | Repeal |
| Eta 089.12.178 | Successive users of automobiles | Repeal |
| Eta 108.12.178 | Rental value of a one use article | Inc into rule and repeal |
| Eta 112.12.178 | Use tax in relation to use of private airplanes for business within and without the state | Inc into rule and repeal |
| Eta 114.08.12.102 | Intervening use of articles held for resale | Inc into rule 178 and repeal |
| Eta 180.12.178 | Out-of-state division of in-state corporation for use tax collection | Repeal |
| Eta 189.12.178 | Use tax on articles distributed or destroyed | Repeal |
| Eta 227.12.178 | "Skid Tanks" used for shipping gas out-of-state which are returned to the seller for re-use | Repeal |
| Eta 228.12.178 | Purchase of radio program materials such as tapes, transcriptions, and scripts. | Repeal |
| Eta 229.12.178 | Determination of minimum value of tangible personal property. | Inc into rule and repeal. |
| Eta 314.12.178 | Inventory donated to charity subject to use tax. | Inc into rule and repeal |
| Eta 319.12.178 | Use tax modification to aircraft dealers | Leave as is |
| eta320.12.178/179 | Taxable transactions by aircraft dealers. | Leave as is |
| Eta 332.12.178 | Use tax on display merchandise | Inc into rule and repeal |
| Eta 415.12.178 | Use tax on private automobiles acquired while a non-resident. | Inc into rule and repeal |
| Eta 418.12.102.178 | Use Tax imposed where property not exclusively held for resale | Inc into rule and repeal |
| Eta 476.12.178 | Presumption of use within Washington when resident purchases property out-of-state | Inc into rule and repeal |
| Eta 478.12.178 | No apportionment of use tax | Repeal. |
| Eta 479.12.178.136 | Use tax applied to manufacturer's use of government owned tooling. | Repeal |
| Eta 480.12.178 | Use tax as applied to communications equipment located in Washington and used for interstate communications | Repeal |
| Eta 481.12.178 | Sales or use tax applicable to items both leased and used for personal use. | Inc into rule and repeal |
| Eta 482.12.178 | Meaning of "resale....in the regular course of business". | Leave as is |
| Eta 499.12.170.178 | Tax liability on materials purchased by contractors in Idaho for use in Washington | Inc into rule and repeal |
| 458-20-179 | Public Utility Tax | Amend |
| Audit Directive 8179.1 | Contributions in aid of construction - water suppliers | Repeal |
| Audit Directive 8179.2 | New vs. existing customers of utility companies | Repeal |
| Eta 045.16.179 | Load factor charges and the public utility tax | Repeal |
| Eta 102.16.179 | Water distribution and the retirement of water revenue bonds. | Repeal |
| Eta 104.16.179 | Lease of a water system remains taxable as a public utility | Repeal |
| Eta 140.16.179 | Berthage and moorage charges subject to Public Utility tax. | Incorporate into rule 179 and repeal |
| Eta 176.16.179 | Water distribution business and public utility tax | Repeal |
| Eta 183.16.179 | Gross income of Public Utility Districts - local tax included | Incorporate into rule 179 and repeal |
| Eta 250.16.179 & 193 | Where interstate commerce ends and intrastate commerce begins | Repeal |
| Eta 253.16.179 | Sales of natural gas transported from origins without the state to points within the state. | Incorporate into rule 179 and repeal |
| Eta 320.12.178.179 | Taxable transactions by aircraft dealers | Leave as is |
| Eta 321.16.179/224 | Air taxi sevice, charter flights and student training fees. | Incorporate into rule 224 and repeal |
| Eta 333.16.179 | Exemption requirements for certain grain hauls by trucks | Incorporate into rule 179 and repeal |
| Eta 534.04.150/179 | Taxability of refuse collection an related refuse services - retroactivity | Repeal |
| Eta 550.16.179 | Deduction requirements for certain log hauls by truck | Incorporate into rule 179 and repeal |
| 458-20-17901 | Public Utility Tax - Energy conservation and cogeneration deductions | Amend |
| 458-20-17902 | Brokered natural gas - Use tax | Amend |
| 458-20-180 | Motor Transportation - Urban Transportation | Amend |
| ETA 254.04.180 | Livery Service Business | Incorporate into rule 458-20-180 and repeal. |
| ETA 345.16.180 | Agricultural Commodities Hauling Classified Within Motor Transportation Business | Incorporate into rule 458-20-180 and repeal. |
| ETA 346.16.180 | Urban Transportation - The Five Mile Standard | Incorporate into rule 458-20-180 and repeal. |
| ETA 347.16.180 | Federal Government Contractors Hauling Out-of-State Goods | Incorporate into rule 458-20-180 and repeal. |
| 458-20-181 | Vessels, including log patrols, tugs & barges, operating upon waters in the state of Washington | Amend |
| 458-20-182 | Warehouse Business | Amend |
| Audit Directive 8182.1 | Warehouse income prior to July 1, 1986 | Repeal |
| ETA 257.16.182 | Warehouse income prior to July 1, 1986 | Repeal |
| 458-20-183 | Amusement, recreation, and physical fitness services | Amend |
| AD8114-1 | Comparable usage rates under Rule 114 | Repeal |
| AD8183-1 | Water Slides | Repeal |
| AD8183-2 | Racquet Ball | Repeal |
| eta120.04.114 | Initiation fees for health care services | Repeal |
| eta548.04.114 | Use of market comparisons by golf businesses reporting on the "actual records of facilities usage" method | |
| 458-20-184 | Tax on conveyances repealed | Expedited repeal |
| 458-20-185 | Tax on tobacco products | Leave as is |
| 458-20-186 | Tax on cigarettes | Amend |
| 458-20-18601 | Wholesale and retail cigarette vendors license` | Amend |
| 458-20-187 | Coin operated vending machines, amusement devices and service machines | Amend |
| Eta 210.08.187 | coin operated ski waxing and bowling ball polishing machines | Repeal |
| Eta 317.08.187 | Little League Baseball Concession Sales | Repeal |
| 458-20-18801 | Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen. | Amend |
| Eta 536.04\08.151.18801 | Kidney dialysis machines and heart pacemakers sales and use tax exempt | Incorporate into rule 18801 and repeal |
| AD 18801.1 | Audits of the Medical Industry | Incorporate into rule 18801 and repeal |
| AD 18801.2 | Audits of the Medical Industry | Repeal |
| AD 18801.3 | Audits of "57 Hospitals" | Repeal |
| 458-20-189 | Sales to and by the state of Washington, counties, cities, towns, school districts, and fire3 districts | Amend |
| ETA 035.04.189 | Municipal income from meters in a ferry terminal parking lot | Incorporate into rule 189 and repeal |
| ETA 192.04.189 | Agricultural organizations working with governmental units subject to tax | Repeal |
| 458-20-190 | Sales to and by the United States, its departments, institutions, and instrumentalities--Sales to foreign governments | Amend |
| Audit Directive 8190.1 | Use tax on purchases from military exchanges | Repeal |
| ETA 084.08.190 | Capehart construction contracts | Leave as is |
| ETA 248.04.159/190 | Rental to Federal Government employees receiving reimbursement and sales tax exemption | Repeal |
| ETA 251.08.190 | Nonprofit corporation purchasing equipment with federal funds | Repeal |
| ETA 258.08.190 | National guard post exchange sales | Incorporate into rule 190 and repeal. |
| ETA 350.04.190 | Business & Occupation tax - medical service associations | Leave as is |
| 458-20-191 | Federal reservations | Leave as is |
| 458-20-192 | Indians - Indian Reservations - Definitions | Amend |
| ETA 504.08.192 | Sales to or by Indians | Incorporate into WAC 458-20-192 and repeal |
| ETA 555.08.245/192 | Retail sales tax on telephone service sold to Indians | Incorporate into WAC 458-20-192 and repeal |
| 458-20-193 | Inbound and outbound interstate sales of tangible personal property | Amend |
| Audit Directive 8193A.1 | ETB 527 - Merchandise pickup out of state | Repeal |
| Audit Directive 8193A.2 | Interstate sales and delivery | Repeal |
| Audit Directive 8193A.3 | Manufacturing prior to June 1, 1987 | Repeal |
| ETA 094.04.193 | Out of state activities related too performance of local installation contract | Incorporate into rule 193 and repeal |
| ETA 145.04.193 | Retention of title to secure payment on interstate sales of goods | Leave as is |
| ETA 162.04.193 | Cartage storage and handling of goods moving in interstate commerce | Repeal |
| ETA 175.04.193 | Local services connected with interstate transactions | Repeal |
| ETA 281.04.193 | Interstate mail delivery by vendor of goods sold | Incorporate into rule 193 and repeal |
| ETA 361.08.193 | Sales to non residents | Leave as is |
| ETA 506.04.193B/193 | Nexus presumption | Repeal |
| ETA 507.04.193B | Stimulating wholesale sales by promoting retail sales | Repeal |
| ETA 508.04.193B | Nexus: Employees of sellers agent | Repeal |
| ETA 509.04.193B | Business and occupation tax on local services of nonselling resident managers | Repeal |
| ETA 560.04.193 | Delivery - Goods originate outside Washington | Repeal |
| ETA 561.04.193 | Receipt of goods through an agent | Incorporate into rule 193 and repeal |
| 458-20-193C | Imports and exports - Sales of goods from or to persons in foreign countries | Amend |
| ETA 448.04.193 | Domestic International Sales Corporations (DISC) | Incorporate into WAC 458-20-193C and repeal |
| ETA 558.04.193 | Foreign Sales Corporations (FSCs) | Incorporate into WAC 458-20-193C and repeal |
| 458-20-193d | Transportation, communication, public utility activities, or other service in interstate or foreign commerce | Amend |
| AD 8193d | Public Utility tax on air transportation | Repeal |
| Eta 022.04.193 | Service charges on good purchased for export | Repeal |
| Eta 093.04.193 | Interstate commerce, buyer's truck as carriers | Repeal |
| Eta 286.04.193 | Freight Forwarders | Incorporate into rule 193 and repeal |
| ETA 316.08.193 | Sales to non-residents | Repeal |
| Eta 331.04.193 | The applicability of the interstate commerce exemption to freight forwarders | Incorporate into rule 193 and repeal |
| 458-20-19301 | Multiple Activities Tax Credit | Leave as is |
| ETA 537.04.19301 | Effective date for claiming MATC credits | Repeal |
| ETA 543.04.19301 | Eligibility of taxes for multiple activities tax credits (MATC) | Leave as Is |
| 458-20-194 | Doing business inside and outside the state | Amend |
| ETA 019.04.194 | Engaging in business within the state | Incorporate into WAC 458-20-194 and repeal |
| ETA 027.04.194 | Testing and Engineering Services by an Out-of-State Corporation | Repeal |
| ETA 269.04.194 | Out-of-State Engineering firm performing services in this state which are incidental to those performed by its Out-of-State Office | Incorporate into WAC 458-20-194 and repeal |
| ETA 270.04.194 | Interest income derived from the extension of credit to a party in another state by a Washington taxpayer with business situs in both states. | Incorporate into WAC 458-20-194 and repeal |
| ETA 280.04.193/194 | Commission earned on interstate sales | Incorporate into WAC 458-20-194 and repeal |
| ETA 324.04.194/224 | Application of Business and Occupation tax to Royalty income earned through grant of patent privileges | Incorporate into WAC 458-20-194 and repeal |
| 458-20-195 | Taxes, deductibility | Amend |
| Eta 191.04.195 | Buyers remedies for seller's separate inclusion of business and occupation tax. | Repeal |
| Eta 272.08.195 | Federal excise tax on tires | Repeal |
| Eta 273.08.195 | Federal cabaret and city admission taxes. | Repeal |
| Eta 274.08.195 | City tax on fuel oil distributors. | Repeal |
| Eta 438.04.08.195 | Ten percent imports surcharge. | Repeal |
| 458-20-196 | Credit losses, bad debt, recoveries | Leave as is |
| 458-20-197 | When taxability arises | Leave as is |
| 458-20-198 | Conditional and installment sales | Amend |
| Eta 574.08.198 | Financial institutions incurring bad debts on contract assignments. | Incorporate into rule 198 and repeal. |
| WAC 458-20-199 | Accounting methods | Leave as is |
| ETA 152.32.199 | Record keeping requirements | Incorporate into WAC 458-20-199 and repeal |
| 458-20-200 | Leased departments | Leave as is |
| ETA 185.04.200 | Lease based on a percentage of Gross Proceeds | Repeal |
| 458-20-201 | Interdepartmental Charges | Amend |
| 458-20-202 | Pool purchases. | Leave as is |
| Eta 113.04.202 | Requirements for pool purchase exemption | Repeal |
| 458-20-203 | Corporations, Massachusetts Trusts | Amend |
| ETA 014.04.203 | Sale Without Transfer of Possession | Incorporate into WAC 458-20-203 and repeal |
| ETA 050.04.203 | Management Charges from Parent to Subsidiary | Incorporate into WAC 458-20-203 and repeal |
| ETA 086.04.203 | Income from a Separate Corporation Organized to Conduct Part of a parent Corporation's Business | Incorporate into WAC 458-20-203 and repeal |
| ETA 090.04.203 | Administrative and Personnel Charges Between Affiliated Corporations | Incorporate into WAC 458-20-203 and repeal |
| ETA 124.08.203 | Services of a Corporate Officer to His Corporation | Incorporate into WAC 458-20-203 and repeal |
| ETA 177.04.203 | Nonprofit Sales Between Parent and Subsidiary Corporations | Incorporate into WAC 458-20-203 and repeal |
| ETA 278.04.203 | Amounts Received by one Corporation for Two Affiliated Corporations to Cover the Costs of Research | Repeal |
| ETA 279.04.203 | Corporations Holding a Contract for the Sale of Castings Supplied by and Affiliate | Incorporate into WAC 458-20-203 and repeal |
| ETA 424.04.203 | Business and Occupation Tax: Meaning of "Person" engaged in Taxable Business | Incorporate into WAC 458-20-203 and repeal |
| 458-20-204 | Outdoor advertising and advertising display services | Leave as is |
| ETA 277.08.204 | Posting Services Performed by an Outdoor Advertising company on Billboards Owned and Controlled by the Customer | Leave as is |
| 458-20-205 | Sales of utility services by building companies | Leave as is |
| 458-20-206 | Use tax, fuel oil, oil products, other extracted products | Repeal |
| 458-20-207 | Legal, arbitration, and meditation services | Amend |
| 458-20-208 | Accommodation Sales | Amend |
| Eta 064.04.208 | Intercompany loans of gasoline, oil and similar products | Incorporate into WAC 458-20-208 and repeal |
| Eta 285.04.208 | Accommodation Sales and Wholesale incident to principal business activity | Repeal |
| Eta 313.04.208 | Sales of Raw Peas between frozen food processors not considered accommodation sale | Repeal |
| Eta 428.04.103.208 | Exchange agreements involving inventory | Incorporate into WAC 458-20-208 and repeal |
| 458-20-209 | Farming for hire and horticultural services performed for farmers | Leave as is |
| 458-20-210 | Sales of agricultural products by farmers | Leave as is |
| Eta 190.04.210 | Feeding and fattening cattle and the agricultural exemption | Leave as is |
| 458-20-211 | Leases or rentals of tangible personal property, bailments. | Start rule making for public comments. |
| Eta 135.04.211 | Deductibility of Repair and Maintenance Costs of Leased Property | Incorporate into WAC 458-20-211 and repeal |
| Eta 150.16.211 | Leases or rentals of tangible personal property, bailments. | Repeal |
| Eta 158.08.211 | Deduction of Finance Charges from Lease Payments | Incorporate into WAC 458-20-211 and repeal |
| Eta 337.08.211 | Lease Cancellation Payment | Incorporate into WAC 458-20-211 and repeal |
| Eta 357.08.211 | Bailments, Handling and Cleaning Charges | Leave as is |
| Eta 447.04.211 | Rentals within and without Washington | Incorporate into WAC 458-20-211 and repeal |
| 458-20-212 | Insurance adjusters | Leave as is |
| 458-20-213 | Oil company bulk station agents | Repeal |
| 458-20-214 | Cooperative Marketing Associations and Independent Dealers Acting as Agents of Others with Respect to the Sale of Fruit and Produce. | Leave as is |
| Ad 8214.1 | Boxes and Packing Material | Repeal |
| 458-20-216 | Successors, quitting business | Amend |
| Eta 545.08.216 | Bankruptcy liquidations; Sales & Use Tax | Inc into rule and repeal. |
| 458-020-217 | Lien for Taxes | Amend |
| Eta 298.08.217 | Sales tax not to be withheld on public works progress estimates | Leave as is |
| 458-20-218 | Advertising agencies | Amend |
| ETA 308.04.224 | "Art Work" distinguished | Incorporate into rule 308 and repeal. |
| 458-20-221 | Collection of use tax by retailers and selling agents. | Amend |
| 458-20-222 | Veterinarians. | Amend |
| 458-20-223 | Persons performing contracts on the basis of time and material, or cost-plus-fixed fee. | Leave as is |
| 458-20-224 | Service and other business activities | Amend |
| Audit Directive 8224.1 | Proper classification of the mere cleaning of fish | Repeal |
| Audit Directive 8224.2 | Tour operators | Repeal |
| ETA 244.04.224 | Lay-away charges | Repeal |
| ETA 308.04.224 | Art work distinguished | Repeal |
| 458-20-225 | Pattern Makers | Repeal |
| 458-20-226 | Landscape and horticultural services. | Amend |
| 458-20-227 | Subscriber television services | Amend |
| 458-20-228 | Returns, remittances, penalties, extensions, interest, stay of collection. | Amend |
| Audit Directive 8228.1 | Negligence penalty. | Repeal |
| 458-20-22801 | Tax reporting frequency - forms | Amend |
| 458-20-22802 | Electronic Funds Transfer | Leave as is |
| 458-20-229 | Refunds | Amend |
| ETA 299.32.229 | Retail sales tax refunds | Incorporate into WAC 458-20-229 and repeal |
| 458-20-230 | Statutory limitations on assessments | Leave as is |
| 458-20-231 | Tax on internal distribution | Amend |
| 458-20-233 | Tax liability of medical and hospital service bureaus and associations and Similar health care organizations . | Amend |
| ADO 8233.1 | Medical service bureaus - deferred compensation | Incorporate into WAC 458-20-233 and repeal |
| ETA 519.04.233 | Medical service Bureaus - Deferred Compensation | Incorporate into WAC 458-20-233 and repeal |
| 458-20-234 | Business tax on flour millers, manufacturers of soybean or sunflower oil. | Amend |
| 458-20-234 (2nd review) | Business tax on flour millers, manufacturers of soybean or sunflower oil. | Repeal |
| 458-20-235 | Effect of rate changes on prior contracts and sales agreements. | Amend |
| Eta 117.08.235 | Payment prior to services - when taxable | Incorporate into rule 235 and repeal |
| 458-20-236 | Baseball Clubs and Other Sport Organizations | Amend |
| 458-20-237 | Retail sales tax collection schedules | Repeal |
| 458-20-238 | Sales of watercraft to nonresidents | Amend |
| Audit Directive #8238.1 | Use of nonresident permits on boat purchases | Repeal |
| 458-20-239 | Sales to non-residents of farm machinery or implements | Amend |
| Eta 186.08.239 | Sales to non-resident farmers and the machinery and implements exemption | Incorporate into rule 239 and repeal |
| Eta 291.04.239 | Parts and repairs for farm machinery of non-residents | Incorporate into rule 239 and repeal |
| 458-20-240 | Manufacturers - Tax Credits | Amend |
| Eta 535.04.240 | Alternative credit computation formula -- seasonal employment manufacturers. | Incorporate into amended rule and repeal |
| 458-20-24001 | Sales and use tax deferral - Manufacturing and research/development facilities in distressed counties | Amend |
| 458-20-24002 | Sales and use tax deferral - new manufacturing and research and development facilities. | Leave as is |
| 458-20-241 | Radio and television broadcasting | Leave as is |
| ETA 521.04.241 | 1982 standard deduction - Radio & television broadcasting | Leave as is |
| 458-20-242A | Pollution Control Exemption and/or Credit for Single Purpose Facilities Added to Existing Production Plants to Meet Pollution Control Requirements and Which are Separately Identifiable Equipment principally for Pollution Control | Amend |
| 458-20-242B | Pollution Control Exemption and/or Credits for Dual Purpose Facilities Which are Constructed to meet Pollution Control Requirements and Which Achieve Pollution Control in the Process of Production of the Plant/s Products | Leave |
| 458-20-243 | Litter tax | Amend |
| ETA 445.04.243 | Litter tax on food and beverages | Incorporated into WAC 458-20-243 and repeal |
| 458-20-244 | Food Products | Amend |
| Eta 512.08.244 | Food products sold through convenience food sales locations | Incorporate into rule 244 and repeal |
| Eta 514.08.244 | Dietary supplements | Incorporate into rule 244 and repeal |
| Eta 516.08.114.244 | Donations to meal providers | Incorporate into rule 244 and repeal |
| Eta 528.08.244 | Donations to meal providers | Repeal |
| 458-20-245 | Telephone business, telephone service | Amend |
| ETA 544.04/08.245 | Telephone answering service - Services or retail sale | Incorporate into WAC 458-20-245 and repeal |
| ETA 555.08.245/192 | Retail sales tax on telephone services sold to Indians | incorporate into WAC 458-20-245 and repeal |
| ETA 567.08.245 | Telephone Debit Cards | Incorporate into WAC 458-20-245 and repeal |
| 458-20-246 | Sales to or through a direct seller's representative | Amend |
| 458-20-247 | Trade-ins, selling price, seller's tax measure | Leave as is |
| Eta 318.04.106/211 | Sales and/or trade-ins of tangible personal property from rental inventory | Leave as is |
| 458-20-249 | Artistic or Cultural Organizations | Leave as is |
| 458-20-248 | Sales of precious metal bullion and monetized bullion | Amend |
| 458-20-250 | Refuse-solid waste collection business - Core deposits and credits, battery core charges, and tires | Amend |
| Eta 163.04.08.107/247/250 | Core Deposits and Credits - Parts Returned to Wholesalers | Incorporate into WAC 458-20-250 and repeal. |
| 458-20-251 | Sewage collection business | Amend |
| Audit Directive 8251.1 | Point at which sewage collection ends | Incorporate into WAC 458-20-251 and repeal |
| Audit Directive 8251.2 | Drainage utility charges | Incorporate into WAC 458-20-251 and repeal |
| 458-20-252 | Hazardous substance tax and petroleum tax | Amend |
| AD8252.1 | Audit procedures for hazardous substances | Repeal |
| AD8252.2 | Hazardous substance tax | Repeal |
| Eta 538.22.252 | Hazardous substance tax - excludes substances already possessed | Repeal |
| Eta 539.22.252 | Hazardous substance tax - Line itemizing customer billings - Tax measure | Repeal |
| Eta 540.04.22.252 | Special hazardous substance tax applications` | Incorporate into rule 252 and repeal. |
| Eta 562.21.23A.252 | Hazardous substance/Petroleum products tax, Vessels operating in Washington waters. | Incorporate into rule 252 and repeal. |
| 458-20-253 | Mobile home and mobile home park fees. | Repeal |
| 458-20-254 | Record keeping | Leave as is |
| 458-20-255 | Carbonated beverage and syrup tax | Amend |
| 458-20-256 | Trade Shows, Conventions and Seminars | Amend |
| 458-20-257 | Warranties and Maintenance Agreements | Leave as is |
| 458-20-259 | Small harvesters of Timber | Amend |
| Eta 541.04/45/33. 135.259 |
Tax liabilities on forest land owners and harvesters; sale of standing timber vs. sale of logs | Incorporate into rule 259 and repeal |
| 458-20-260 | Oil spill response and administrative response tax | Amend |
| 458-20-263 | Wind energy and solar electric generating facilities sales and use tax exemption | Amend |
| 458-20-99999 | Appendix - The Buck Act | Repeal |
| Chapter 458-28 WAC | ||
| 458-28-010 | Scope of rule | Leave as is |
| 458-28-020 | Gross income defined | Leave as is |
| 458-28-030 | Deductions | Leave as is |
| 458-28-040 | Branch locations, division of income | Leave as is |
| Chapter 458-276 WAC | ||
| 458-276-010 | Declaration of purpose | Repeal |
| 458-276-020 | Definitions | Repeal |
| 458-276-030 | Description of central and field operations of the department. | Repeal |
| 458-276-040 | Operations and procedures | Repeal |
| 458-276-050 | Public records available | Repeal |
| 458-276-060 | Public records officer | Repeal |
| 458-276-070 | Hours for records inspection and copying. | Repeal |
| 458-276-080 | Requests for public records | Repeal |
| 458-276-090 | Copying | Repeal |
| 458-276-100 | Exemptions | Repeal |
| 458-276-110 | Review of denials of public record requests. | Repeal |
| 458-276-120 | Limitations on disclosure. | Repeal |
| 458-276-130 | Records index | Repeal |
| 458-276-140 | Administrative offices | Repeal |
| 458-276-150 | Adoption of form. | Repeal |
| Chapter 458-30 WAC | ||
| 458-30-200 | Definitions | Amend |
| 458-30-205 | Department of Revenue - Duties | Leave as is |
| 458-30-210 | Classification of land under chapter 84.34 RCW | Leave as is |
| 458-30-215 | Application process | Leave as is |
| 458-30-220 | Application fee | Leave as is |
| 458-30-225 | Application of farm and agricultural land classification | Leave as is |
| 458-30-230 | Application for open space classification | Leave as is |
| 458-30-232 | Application for timber land classification | Leave as is |
| 458-30-240 | Agreement relating to open space and timber land | Leave as is |
| 458-30-242 | Application for open space/farm and agricultural conservation land classification | Leave as is |
| 458-30-245 | Recording of documents | Leave as is |
| 458-30-250 | Approval or Denial and Repeal | Leave as is |
| 458-30-255 | Determination of Value - Assessor's Duties | Repeal |
| 458-30-260 | Valuation procedures for farm and agricultural land | Leave as is |
| 458-30-262 | Agricultural Land Valuation - Interest rate - Property Tax Component | Amend |
| PTB 85-4 | 1986 Current Use Assessment Interest Rate - Five-Year Average Grain Price and Component for Property Tax | Repeal |
| PTB 86-4 | 1987 Current Use Assessment Interest Rate - Five-Year Grain Price and Component for Property Tax | Repeal |
| PTB 87-1 | 1988 Current Use Assessment Interest Rate - Five-Year Grain Price and Component for Property Tax | Repeal |
| PTB 89-1 | 1989 Current Use Assessment Interest Rate - Five-Year Grain Price and Component for Property Tax | Repeal |
| PTB 90-1 | 1990 Current Use Assessment Interest Rate - Five-Year Grain Price and Component for Property Tax | Repeal |
| 458-30-265 | Valuation Cycle | Amend |
| 458-30-267 | Valuation procedures for open spaces and timber land | Leave as is |
| PTB 74-2 | Open space | Repeal |
| PTB 85-1 | Taxation of Christmas Trees | Leave as is |
| PTB 86-1 | Classification of land used for Christmas tree production | Leave as is |
| 458-30-270 | Data Relevant to Continuing Eligibility Assessor may require Owner to Submit | Leave as is |
| 458-30-275 | Continuing Classification - Sale or Transfer of Ownership of Classified Land | Amend |
| 458-30-280 | Notice to Withdraw from Classification | Leave as is |
| 458-30-285 | Withdrawal from Classification | Leave as is |
| 458-30-295 | Removal of Classification | Amend |
| 458-30-300 | Additional Tax - Removal | Amend |
| PTB 86-3 | Additional tax calculations - Current use lands (Open Space) | Repeal |
| PTB 95-2 | Additional tax calculations - Current use lands (Open Space) | Repeal |
| 458-30-305 | Due date of Additional Tax, Applicable Interest, Penalty upon Withdrawal of removal | Leave as is |
| 458-30-310 | County Recording Authority - Duties | Amend |
| 458-30-315 | County Financial Authority - Duties | Amend |
| 458-30-317 | Principal Residence of Farm Operator or Housing for Farm and Agricultural Employees | Leave as is |
| 458-30-320 | Assessment and Tax Rolls | Leave as is |
| 458-30-325 | Transfers Between Classifications - Application for Reclassification | Leave as is |
| 458-30-330 | Rating system | Leave as is |
| 458-30-335 | Rating system - Procedure to establish | Leave as is |
| 458-30-340 | Rating system - Adoption - Notice to owner - Loss of classification | Leave as is |
| 458-30-345 | Advisory Committee | Leave as is |
| 458-30-350 | Reclassification of Lands Classified Under Chapter 84.34 RCW prior to 1973 | Repeal |
| 458-30-355 | Agreement may be abrogated by legislature | Leave as is |
| 458-30-360 | Correction of erroneous classification or reclassification | Repeal |
| 458-30-500 | Definitions of terms used in WAC 458-30-500 through 458-30-590 | Amend |
| 458-30-510 | Creation of district - Protest - Adoption of final assessment roll | Leave as is |
| 458-30-520 | Notification of district - Certification by assessor - Estimate by district | Leave as is |
| 458-30-525 | Notification of final assessment roll | Leave as is |
| 458-30-530 | Notification of owner regarding creation of district | Leave as is |
| 458-30-540 | Waiver of exemption | Leave as is |
| 458-30-550 | Exemption - Removal or withdrawal | Leave as is |
| 458-30-560 | Partial benefit assessment - Computation | Leave as is |
| 458-30-570 | Connection subsequent to final assessment roll | Leave as is |
| 458-30-580 | Rate of Inflation | Leave as is |
| 458-30-590 | Rate of Inflation | Amend |
| Chapter 458-40 WAC | ||
| 458-40-540 | Forest Land Values | Amend |
| 458-40-630 | Timber Excise Tax - Stumpage value - General definitions | Leave as is |
| 458-40-632 | Timber Excise Tax - Stumpage value - Private timber | Leave as is |
| 458-40-634 | Timber Excise Tax - Stumpage value - Small harvester | Leave as is |
| 458-40-636 | Timber Excise Tax - Stumpage value - Public timber | Leave as is |
| 458-40-640 | Timber Excise Tax - Stumpage value area (map) | Amend |
| 458-40-650 | Timber Excise Tax-Timber quality codes defined. | Amend |
| 458-40-660 | Timber excise tax-Stumpage Value Tables | Amend |
| 458-40-680 | Timber Excise Tax - Volume Harvested - Approved scaling and grading methods | Leave as is |
| 458-40-682 | Timber Excise Tax - Volume Harvested - Sample scaling | Leave as is |
| 458-40-684 | Timber Excise Tax - Volume Harvested - Conversions to Scribner Decimal C Scale for Western Washington | Leave as is |
| 458-40-686 | Timber Excise Tax - Volume Harvested - Conversions to Scribner Decimal C Scale for Eastern Washington | Leave as is |
| Chapter 458-50 WAC | ||
| 458-50-010 | Assessment of public utilities - purpose and definitions | Repeal |
| 458-50-020 | Annual reports - Duty to file | Amend |
| 458-50-030 | Annual Reports - Contents | Repeal |
| 458-50-040 | Annual reports Time of filing - Extension of time | Repeal |
| 458-50-050 | Access to Books, Records, and Property | Repeal |
| 458-50-060 | Failure to make report - Default valuation - Penalty - Estoppel | Repeal |
| 458-50-070 | Annual assessment - Procedures | Amend |
| 458-50-080 | True cash value - Criteria | Amend |
| 458-50-090 | Methods of valuation | Amend |
| 458-50-100 | Apportionment of operating property to the various taxing districts. | Amend |
| 458-50-110 | Apportionment reports | Repeal |
| 458-50-120 | Notification of real estate transfers | Amend |
| 458-50-130 | Taxing districts boundary changes - Estoppel | Repeal |
| Chapter 458-53 WAC | ||
| 458-53-010 | Declaration of Purpose | Leave as is |
| 458-53-020 | Definitions | Leave as is |
| 458-53-030 | Stratification of Assessment Rolls - Real Property | Leave as is |
| 458-53-050 | Land Use Code - Abstract Report | Leave as is |
| 458-53-070 | Sales Studies | Leave as is |
| 458-53-080 | Sales Samples | Leave as is |
| 458-53-090 | Sales Samples - Assessed Valuation | Leave as is |
| 458-53-095 | Property values used in Ratio Study | Leave as is |
| 458-53-100 | County Generated Sales Study | Leave as is |
| 458-53-105 | Review Procedures for County Studies | Leave as is |
| 458-53-130 | Real Property Appraisal Studies | Leave as is |
| 458-53-135 | Indicated Real Property Ratio - Computation | Leave as is |
| 458-53-140 | Personal Property Audit Studies | Leave as is |
| 458-53-160 | Indicated Personal Property Ratio - Computation | Leave as is |
| 458-53-200 | Certification of County Preliminary and Indicated Ratios - Review | Leave as is |
| 458-53-210 | Appeals | Leave as is |
| Chapter 458-57 WAC | ||
| 458-57-510 | Scope of rules | Amend |
| 458-57-520 | Nature of estate tax | Amend |
| 458-57-530 | Property subject to estate tax. | Amend |
| 458-57-540 | Residents - tax imposed. | Amend |
| 458-57-550 | Valuation. | Amend |
| 458-57-560 | Imposition of tax. | Amend |
| 458-57-570 | Tax returns to be filed | Amend |
| 458-57-580 | Formula. | Amend |
| 458-57-590 | Property located in Washington | Amend |
| 458-57-600 | Reciprocity exemption. | Amend |
| 458-57-610 | Releases | Amend |
| 458-57-620 | Annual returns - final determination. | Amend |
| 458-57-630 | Administration - rules | Amend |
| 458-57-640 | Escheat estates - Heirs- How located and proof. | Amend |
| 458-57-650 | Interest and penalties. | Amend |
| 458-57-660 | Refunds | Amend |
| 458-61-015 | General Information | Amend |
| 458-61-025 | Taxability of the Transfer or Acquisition of the Controlling Interest of an Entity With an Interest in Real Property Located in this State | Amend |
| 458-61-030 | Definitions | Leave as is |
| 458-61-050 | Payment of Tax - County Treasurer as Agent of State | Leave as is |
| 458-61-060 | Disposition of Proceeds | Leave as is |
| 458-61-070 | Affidavit Batch Transmittals | Leave as is |
| 458-61-080 | Affidavit Requirements | Amend |
| 458-61-090 | Real Estate Excise Tax - Interest and Penalties - Date of Sales | Amend |
| 458-61-100 | Refunds of tax paid | Amend |
| 458-61-120 | Evasion Penalty | Leave as is |
| 458-61-130 | Department Audit Responsibility | Leave as is |
| 458-61-150 | Supplemental Statements | Amend |
| 458-61-200 | Apartments | Amend |
| 458-61-220 | Assignments - Sellers | Leave as is |
| 458-61-225 | Assumption of debt | Leave as is |
| 458-61-235 | Boundary line adjustments | Leave as is |
| 458-61-250 | Cemetery lots or graves | Leave as is |
| 458-61-255 | Clearing title | Amend |
| 458-61-290 | Contract | Leave as is |
| 458-61-300 | Contractor | Amend |
| 458-61-330 | Foreclosure - Deeds in lieu of foreclosure | Amend |
| 458-61-335 | Easements, Development Rights, Water Rights and Air Rights | Amend |
| 458-61-340 | Community property - Dissolution of marriage/divorce | Amend |
| 458-61-370 | Exchanges - Trade | Leave as is |
| 458-61-374 | Exemption - Transfers made "subject to" | Amend |
| 458-61-375 | Exemption - Mere changes in identity of form - Family corporations and partnerships | Amend |
| 458-61-376 | Exemption - Transfers where gain is not recognized under the Internal Revenue Code | Leave as is |
| 458-61-400 | Creation, Assignment, and Release of Security Interests | Amend |
| 458-61-410 | Gifts | Amend |
| 458-61-412 | Exemption - Irrevocable trusts | Amend |
| ETA 569.61.411.412 | REET documentation of transfers by inheritance documentation of transfers to and from trust | Incorporate into WAC 458-61-412 and repeal. |
| 458-61-420 | Government transfers | Amend |
| 458-61-425 | Growing crops | Leave as is |
| 458-61-430 | Sale of improvements to land | Leave as is |
| 458-61-450 | Indian (American), transfers to or from. | Amend |
| 458-61-470 | Irrigation equipment | Leave as is |
| 458-61-480 | IRS "tax deferred" exchange | Amend |
| 458-61-510 | Leases | Amend |
| 458-61-520 | Mineral Rights and Mining Claims | Amend |
| 458-61-540 | Mobile and floating home sales | Amend |
| 458-61-545 | Mortgage insurers | Amend |
| 458-61-550 | Nominee | Amend |
| 458-61-553 | Non profit organizations | Leave as is |
| 458-61-555 | Option to purchase | Amend |
| 458-61-590 | Rescission of sale | Leave as is |
| 458-61-600 | Relocation service | Leave as is |
| 458-61-610 | Rerecord | Leave as is |
| 458-61-640 | Sheriff's Sale | Amend |
| 458-61-650 | Tenants in common and joint tenants | Leave as is |
| 458-61-660 | Timber, standing | Leave as is |
| 458-61-670 | Trade in credits | Leave as is |
| ETA 568.61 | Cancellation of real estate excise tax bulletins | Repeal |
| Chapter 458-65 WAC | ||
| 458-65-020 | Use of department forms | Repeal |
| 458-65-030 | Simultaneous reporting and remittance of unclaimed property | Repeal |
| 458-65-040 | Maturity of automatically renewable instruments | Repeal |
| Audit Directive 8102.1 | Equitable recoupement - Tax paid at source | Repeal |
| Audit Directive 8113.1 | Carbon electrodes | Repeal |
| Audit Directive 8132.1 | Service trucks used by car dealers | Repeal |
| Audit Directive 8132.2 | Use tax on loaned vehicles | Repeal |
| Audit Directive 8146.4 | Interest income on municipal securities | Repeal |
| Audit Directive 8164.1 | Special business tax classification for insurance agents | Repeal |
| Audit Directive 8167.1 | Tax liability of nursery schools, day care and preschools | Repeal |
| Audit Directive 8174.1 | Use tax - Trucks and trailers used in interstate commerce | Repeal |
| Audit directive 8187.1 | Factoring tax from food vending machines | Repeal |
| Audit Directive 8211.2 | Finance leases | Incorporate into new rule 13501 |
| Audit Directive 8211.3 | Boomstick rentals | Incorporate into WAC 458-20-211 |
| Audit Directive 8211.4 | Lease or sale of irrigation circles | Repeal |
| Audit Directive 8227.1 | Advertising income - Cable television producers | Repeal |
| Audit Directive 8243.1 | Litter tax reporting by fast food restaurants | Repeal |
| Audit Directive 8257.1 | Extended warranty | Repeal |
| ETA 054.12.211 | Flying instructions airplane rentals, and use tax liability | Incorporate into WAC 458-20-178 and repeal |
| ETA 182.08.106 | Collection of retail sales tax on casual sales of motor vehicles | Incorporate into WAC 458-20-178 and repeal |
| ETA 283.08.211 | Sales Tax Liability on Lease - Purchase Agreement | Repeal |
| ETA 300.04.219 | Patronage dividends of cooperative associations | Amend |
| ETA 323.04.219 | Refunds by nonprofit cooperative associations declared patronage dividends | Amend |
| ETA 356.12.211 | Use Tax. Rentals put to personal use. | Incorporate into WAC 458-20-178 and repeal |
| ETA 379.12.165 | Laundry equipment used in facilitating sales | Incorporate into WAC 458-20-178 and repeal |
| ETA 395.04.136 | In state sales of manufactured raw seafood products | Repeal |
| ETA 434.04.169 | Business and occupation-Sales tax: nonprofit organizations | Repeal |
| ETA 440.12.178 | Use tax on property acquired by inheritance | Incorporate into WAC 458-20-178 and repeal |
| ETA 520.04.211 | Water Conditioning Service | Repeal |
| ETA 564.12.113 | Retail Sales Tax - Oak Barrels Used by Wineries and Winemakers | Repeal |
| Eta 565.04.13/209 | Cubing of Hay | Repeal |
| Eta 900 | New series of excise tax bulletins | Repeal |
| Eta 901 | Rules being revised as a result of 1993 and 1994 legislation | Repeal |
| Eta 902 | Excise tax rules being revised as result of 1995 legislation | Repeal |
| PTB 71-2 | Destruction of personal property detail listing | Repeal |
| PTB 71-12 | Senate Bill 37; Segregation of property - Delinquent taxes | Repeal |
| PTB 71-17 | Chapter 35, Laws of 1971 1st ex session | Repeal |
| PTB 74-7 | Classification of bank personality | Repeal |
| PTB 78-2 | Revaluation of property out of cycle | Repeal |
| PTB 81-2 | New construction - valuation | Repeal |
| PTB 83-7 | Timber excise tax credit for personal property tax | Repeal |
| PTB 85-1A | Taxation of Christmas trees | Repeal |
| PTB 86-2 | Determining fair market value of forest land not classified or designated under chapter 84.33 or 84.34 RCW | Repeal |
| PTB 89-3 | Treatment of "manifest errors" of the part of taxpayers | Repeal |
| PTB 91-1 | Five year average grain price | Repeal |
| PTB 91-12 | Record of Board of Equalization hearings | Repeal |
| PTB 91-17 | 1992 Five year average grain price | Repeal |
| PTB 93-1 | 1993 Five year average grain price | Repeal |
| PTB 94-1 | 1994 Five year average grain price | Repeal |
| PTB 95-1 | 1995 Five year average grain price | Repeal |
| PTB 90-3 | Assessment of supplies | Leave as is |
| PTB 91.5 | Taxation of real property exempt to taxable and property taxable to exempt | Amend |
| RPM 89-r.1.92 | A statement of purpose and intent with respect to the taxability of hazardous waste clean-up contracts | Repeal |