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 |
|---|---|---|
| 458-07-010 | Valuation and revaluation of real property - Introduction | Leave as is |
| 458-07-015 | Revaluation of real property - Annual counties | Leave as is |
| 458-07-020 | Revaluation of real property - Multiyear counties | Amend |
| 458-07-025 | Revaluation of real property - Plan submitted to Department of Revenue | Leave as is |
| 458-07-030 | True and fair value - Defined - Criteria - Highest and best use - Data from property owner | Leave as is |
| 458-07-035 | Listing of property - Subdivisions and segregation of interests | Amend |
| 458-10-010 | Accreditation of real property appraisers - Implementation - Definition | Leave as is |
| 458-10-020 | Application for accreditation | Leave as is |
| 458-10-030 | Accreditation examination - Prerequisites - Waiver of exemption - Reexamination | Leave as is |
| 458-10-040 | Accreditation certificate | Leave as is |
| 458-10-050 | Continuing education requirements - Appraisal practice and ethics | Begin the rule making process for possible revision |
| 458-10-060 | Standards of practice | Leave as is |
| 458-10-070 | Denial, suspension, or revocation of accreditation | Leave as is |
| Chapter 458-12 WAC | ||
| 458-12-005 | Definition - property- personal | Amend |
| 458-12-010 | Definition--Property real | Leave as is |
| 458-12-012 | Definition--Irrigation system--Real-- Personal | Amend |
| 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 |
| 458-12-045 | Listing of Real Property - Contracts for sale of public lands | Amend |
| 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 |
| 458-12-090 | 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 |
| 458-12-135 | 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 |
| 458-12-251 | 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 |
| 458-12-310 | Valuation of Property - Personal Property | Amend |
| 458-12-342 | New construction -- Assessment | Leave as is |
| 458-12-343 | New construction -- Reports | Amend |
| 458-12-360 | Assessment and evaluation - Notice of value change - Real property | Amend |
|
Boards 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 | Amend |
| 458-14-026 | Assessment roll corrections agreed to by taxpayer | Leave as is |
| 458-14-035 | Qualifications of members - Term - Organization of boar - Quorum - Adjournment - Alternate and interim members | Leave as is |
| 458-14-046 | Regularly convened session - Board duties - Presumption - Equalization to revaluation year | Leave as is |
| 458-14-056 | Petitions - Time limits | Amend |
| 458-14-066 | Requests for valuation information - duty to exchange information - time limits | Amend |
| 458-14-076 | Hearings on petitions | Amend |
| 458-14-087 | Evidence of value - Admissibility - Weight | Leave as is |
| 458-14-095 | Record of hearings | Leave as is |
| 458-14-105 | Hearings - Open 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 | Hearing examiners | Leave as is |
| 458-14-146 | Conflicts 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 | Amend |
| 458-14-171 | Direct appeals to board of tax appeals. | Leave as is |
| Chapter 458-15 WAC | ||
| 458-15-005 | Purpose (Valuation for improvements to historic property) | Leave as is |
| 458-15-010 | Authority | Leave as is |
| 458-15-015 | Definitions | Leave as is |
| 458-15-020 | Application | Leave as is |
| 458-15-030 | Multiple applications | Leave as is |
| 458-15-040 | Costs and fees | Leave as is |
| 458-15-050 | Qualifications | Leave as is |
| 458-15-060 | Processing of the agreement | Leave as is |
| 458-15-070 | Disqualification or removal | Leave as is |
| 458-15-080 | Disqualification or removal - Effective date | Leave as is |
| 458-15-090 | Additional tax | Leave as is |
| 458-15-100 | Appeals | Leave as is |
| 458-15-110 | Exemption of portion of historic property | Leave as is |
| 458-15-120 | Revaluation and new construction | |
| 458-16-010 | Senior Citizen and Disabled Persons Exemption - Definitions | Amend |
| 458-16-011 | Senior Citizen and Disabled Persons Exemption - Gross Income | Amend |
| 458-16-012 | Senior Citizen and Disabled Persons Exemption - Adjusted Gross Income | Amend |
| 458-16-013 | Senior Citizen and Disabled Persons Exemption -Disposable Income | Amend |
| 458-16-020 | Senior Citizen and Disabled Persons Exemption -Qualifications for Exemption | Amend |
| 458-16-022 | Senior Citizen and Disabled Persons Exemption -Qualification for Cooperative Housing | Amend |
| 458-16-030 | Senior Citizen and Disabled Persons Exemption -Claims | Amend |
| 458-16-040 | Senior Citizen and Disabled Persons Exemption -Denial - Appeal - Penalty - Perjury | Amend |
| 458-16-060 | Senior Citizen and Disabled Persons Exemption - Transfer of Exemption | Amend |
| 458-16-070 | Senior Citizen and Disabled Persons Exemption - Cancellation | Amend |
| 458-16-080 | Improvements to single family dwellings - definitions - exemptions, limitations - appeal rights | Leave as is |
| 458-16-079 | Senior Citizen and Disabled Persons Exemption - Refunds _ Late Filings | Amend |
| 458-16-100 | Property tax exemptions, generally, rules of construction | Amend |
| 458-16-110 | Applications - Who must file, Initial Applications, Annual Declarations, Filing Fees, Penalties and Refunds | Amend |
| 458-16-115 | Personal Property - Exceptions | Amend |
| 458-16-120 | Appeals and Notice of Determination | Amend |
| 458-16-130 | Change in Taxable Status of Nongovernmental Real Property | Amend |
| 458-16-150 | Cessation of Use - Taxes Collectible for Prior Years | Amend |
| 458-16-165 | Conditions Under Which Nonprofit Organizations, Associations, or Corporations May Obtain a Property Tax Exemption. | Amend |
| 458-16-180 | Cemeteries | Amend |
| 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 | Leave as is |
| 458-16-215 | Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants | Leave as is |
| 458-16-220 | Church camps | Leave as is |
| 458-16-230 | Character building organizations | Leave as is |
| 458-16-240 | Veterans organizations | Leave as is |
| 458-16-245 | Student loans | 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 | Leave as is |
| 458-16-280 | Art, scientific, and historical collections | Leave as is |
| 458-16-282 | Musical, dance, artistic, dramatic, and literary associations | Leave as is |
| 458-16-284 | Fire Companies | Leave as is |
| 458-16-286 | Humane Societies | Amend |
| 458-16-290 | Nature conservancy lands | Leave as is |
| 458-16-300 | Public meeting hall - public meeting place - community meeting hall | Leave as is |
| 458-16-310 | Community celebration facilities | Leave as is |
| 458-16-320 | Emergency or transitional housing | Leave as is |
| 458-16-330 | Sheltered workshops for the handicapped | Leave as is |
| 458-16-560 | Housing for very low-income households | Leave as is |
| 458-16A-010 | Nonprofit homes for the aging | Leave as is |
| 458-16A-020 | Nonprofit homes for the aging - initial applications and annual renewal | Leave as is |
| 458-17-105 | Ships and vessels -- Definitions | Amend |
| 458-17-110 | Ships and vessels -- Definitions | Amend |
| 458-17-115 | Ships and vessels -- Listing | Amend |
| 458-17-120 | Ships and vessels -- Apportionment of value | Amend |
| 458-18-010 | Deferral of special assessments and/or property taxes - definitions | Leave as is |
| 458-18-020 | Deferral of special assessments and/or property taxes - Qualifications for deferral | Amend |
| 458-18-030 | Declarations to defer - filing - forms | Amend |
| 458-18-040 | Lien of state - mortgage - purchase contract - deed of trust | Leave as is |
| 458-18-050 | Declarations to renew deferral - filing - forms | Amend |
| 458-18-060 | Limitations of deferral - interest | Leave as is |
| 458-18-070 | Duties of the county assessor | Leave as is |
| 458-18-080 | Duties of the department of revenue - state treasurer | Amend |
| 458-18-090 | Appeals | Leave as is |
| 458-18-100 | When payable - collection - partial payment | Amend |
| 458-18-210 | Refunds - procedure - interest | Leave as is |
| 458-18-215 | Refunds - payment under protest requirements | Leave as is |
| 458-18-500 | Deposit of moneys, assessments or 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 | Amend |
| 458-19-015 | Assessor to determine one hundred six percent levy limit -- Exceptions | Amend |
| 458-19-020 | One hundred six percent limit -- Method of calculation. | Amend |
| 458-19-025 | One hundred and six percent levy limit -- Restoration of regular levy (RCW 84.55.015) | Amend |
| 458-19-030 | One hundred six percent levy limit -- Consolidation of districts. | Amend |
| 458-19-035 | One hundred six percent levy limit -- Annexation (RCW 84.55.030 and 84.55.110) | 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 service levy | Amend |
| 458-19-065 | One hundred six percent levy limit -- Protection of future levy capacity | Amend |
| 458-19-075 | Constitutional one percent levy limit 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 and settlements | Amend |
| 458-20-10001 | Adjudicative proceedings - Brief adjudicative proceedings - Wholesale and retail cigarette license revocation or suspension | Amend |
| 458-20-10002 | Log export enforcement actions | Leave as is |
| 458-20-101 | Tax Registration and Tax Reporting | Leave as is |
| 458-20-102 | Resale certificates | Leave as is |
| 458-20-103 | Time and place of sale | Amend |
| 458-20-104 | Small Business Tax Relief Based on Volume of Business | Leave as is |
| 458-20-105 | Employees distinguished from persons engaged in business | Leave as is |
| 458-20-106 | Casual or isolated sales - Business reorganizations | Amend |
| 458-20-107 | Selling price - Advertised prices including sales tax | Leave as is |
| 458-20-108 | Returned goods, allowances, cash discounts | Amend |
| 458-20-109 | Finance charges, carrying charges, interest penalties | Leave as is |
| 458-20-110 | Freight & Delivery Charges | Leave as is |
| 458-20-111 | Advances and reimbursements | Leave as is |
| 458-20-113 | Ingredients or components, chemicals used in processing new articles for sale | Amend |
| 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 | Amend |
| 458-20-117 | Sales and/or use of dunnage | Leave as is |
| 458-20-118 | Sale or rental of real estate, license to use real estate | Amend |
| 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 cooperation | Leave as is |
| 458-20-122 | Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use | Amend |
| 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 fuel, special fuels, and nonpollutant fuel | Leave as is |
| 458-20-127 | Magazines and Periodicals | Amend |
| 458-20-128 | Real estate brokers and salesmen | Leave as is |
| 458-20-129 | Gasoline service stations | Amend |
| 458-20-131 | Merchandising Games, Games of Chance and Concessionaires | Leave as is |
| 458-20-132 | Automobile dealers/demonstrator and executive vehicles | Leave as is |
| 458-20-133 | Frozen Food Lockers | Leave as is |
| 458-20-134 | Commercial or industrial use | Leave as is |
| 458-20-135 | Extracting natural products | Amend |
| 458-20-13501 | Timber harvest operations | Amend |
| 458-20-136 | Manufacturing, processing for hire, fabricating | Amend |
| 458-20-13601 | Manufacturers and processors for hire - sales and use tax exemption for machinery and equipment | Leave as is |
| 458-20-138 | Personal services rendered to others | Amend |
| 458-20-139 | Printing Plate Makers, Typesetters | Amend |
| 458-20-140 | Photofinishers and photographers | Amend |
| 458-20-141 | Duplicating Industry and Mailing Bureaus | Amend |
| 458-20-142 | Photographic equipment and supplies | Leave as is |
| 458-20-143 | Publishers of Newspapers, Magazines | Amend |
| 458-20-144 | Printing industry | Amend |
| 458-20-145 | Local sales and use tax | Amend |
| 458-20-146 | National and state banks, mutual savings banks, savings and loan associations and other financial institutions | Amend |
| 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 | Amend |
| 458-20-155 | Information and computer services | Amend |
| 458-20-156 | Abstract, title insurance and escrow businesses | Amend |
| 458-20-158 | Florists and nurserymen | Amend |
| 458-20-159 | Consignees, bailees, factors, agents and auctioneers | Amend |
| 458-20-160 | Agricultural commission agents | Amend |
| 458-20-162 | Stockbrokers and security houses | Amend |
| 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 | Amend |
| 458-20-165 | Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services | Leave as is |
| 458-20-166 | Hotels, motels, boarding houses, rooming houses, resorts, 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 |
| 458-20-169 | Nonprofit organizations | Leave as is |
| 458-20-170 | Constructing and repairing of new or existing buildings or other structures upon real property | Amend |
| 458-20-17001 | Government contracting - Construction, installations, or improvements to government real property | Amend |
| 458-20-171 | Building, repairing or improving streets, roads, etch., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic | Amend |
| 458-20-172 | Clearing land, moving earth, cleaning, fumigating, razing or moving existing buildings, and janitorial services | Amend |
| 458-20-173 | Installing, cleaning, repairing or otherwise altering or improving personal property of consumers | Amend |
| 458-20-174 | Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce | Leave as is |
| 458-20-17401 | Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce | Leave as is |
| 458-20-175 | Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce | Amend |
| 458-20-176 | Commercial deep sea fishing - Commercial passenger fishing - Diesel fuel | Amend |
| 458-20-177 | Sales of motor vehicles, campers, and trailers to nonresidents | Amend |
| 458-20-178 | Use tax | Amend |
| 458-20-17802 | Collection of use tax by county auditors and department of licensing - Measure of tax | Leave as is |
| 458-20-179 | Public Utility Tax | Amend |
| 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 |
| 458-20-181 | Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington | Amend |
| 458-20-182 | Warehouse businesses | Leave as is |
| 458-20-183 | Amusement, recreation, and physical fitness services | Amend |
| 458-20-185 | Tax on tobacco products | Leave as is |
| 458-20-186 | Tax on Cigarettes | Amend |
| 458-20-18601 | Wholesale and retail cigarette vendor licenses | Amend |
| 458-20-187 | Coin operated vending machines, amusement devices and service machines | Amend |
| 458-20-18801 | Prescription Drugs, Prosthetic and Orthotic Devices, Ostomic Items, and Medically Prescribed Oxygen | Amend |
| 458-20-189 | Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts | Amend |
| 458-20-190 | Sales to and by the United States, its departments, institutions and instrumentalities -- Sales to foreign governments | Amend |
| 458-20-191 | Federal reservations | Amend |
| 458-20-192 | Indians - Indian country | Leave as is |
| 458-20-193 | Inbound and outbound interstate sales of tangible personal property | Amend |
| 458-20-193C | Imports and exports - Sales of goods from or to persons in foreign countries | Amend |
| 458-20-193D | Transportation, communication, public utility activities, or other services in interstate or foreign commerce | Amend |
| 458-20-19301 | Multiple activities tax credits | Leave as is |
| 458-20-194 | Doing business inside and outside the state | Amend |
| 458-20-195 | Taxes, deductibility | Leave as is |
| 458-20-196 | Credit losses, bad debt, recoveries | Leave as is |
| 458-20-197 | When tax liability arises | Leave as is |
| 458-20-199 | Accounting methods | Leave as is |
| 458-20-200 | Leased Departments | Leave as is |
| 458-20-201 | Interdepartmental Charges | Amend |
| 458-20-202 | Pool purchases. | Leave as is |
| 458-20-203 | Corporations, Massachusetts Trusts | Amend |
| 458-20-204 | Outdoor advertising and advertising display services | Leave as is |
| 458-20-205 | Sales of utility services by building companies | Leave as is |
| 458-20-207 | Legal, arbitration, and mediation services | Amend |
| 458-20-208 | Accommodation Sales | Amend |
| 458-20-209 | Farming for hire and horticultural services performed by farmers | Incorporate into rule and repeal |
| 458-20-210 | Sales of agricultural products by farmers | Incorporate into rule and repeal |
| 458-20-211 | Leases or rentals of tangible personal property, bailment | Amend |
| 458-20-212 | Insurance adjusters | Leave as is |
| 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 |
| 458-20-216 | Successors, quitting business | Amend |
| 458-20-217 | Lien for taxes | Leave as is |
| 458-20-218 | Advertising agencies | Amend |
| 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 |
| 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 |
| 458-20-22801 | Tax reporting frequency - forms | Amend |
| 458-20-22802 | Electronic funds transfer | Amend |
| 458-20-229 | Refunds | Amend |
| 458-20-230 | Statutory limitations on assessments | Leave as is |
| 458-20-231 | Tax on internal distribution | Repeal |
| 458-20-233 | Tax liability of medical and hospital service bureaus and associations and similar health care organizations | Amend |
| 458-20-235 | Effect of rate changes on prior contracts and sales agreements | Amend |
| 458-20-236 | Baseball clubs and other sport organizations | Amend |
| 458-20-238 | Sales of watercraft to nonresidents | Amend |
| 458-20-239 | Sales to nonresidents of farm machinery, or implements, and related services | Amend |
| 458-20-240 | Manufacturers' new employee tax credits | Leave as is |
| 458-20-24001 | Sales and use tax deferral - Manufacturing and research/development activities in distressed areas - Application filed after July 31, 1999 | Amend |
| 458-20-24001A | Sales and use tax deferral - Manufacturing and research/development activities in distressed areas - Application filed prior to August 1, 1999 | 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 |
| 458-20-242A | Pollution control exemption and/or credits for single purpose facilities added to existing production plants | Amend |
| 458-20-242B | Pollution control exemption and/or credits for dual purpose facilities | Leave as is |
| 458-20-243 | Litter tax | Amend |
| 458-20-245 | Telephone business, telephone service | Amend |
| 458-20-246 | Sales to or through a direct seller's representative | Leave as is |
| 458-20-247 | Trade-ins, selling price, sellers' tax measures | Leave as is |
| 458-20-248 | Sales of precious metal bullion and monetized bullion | Amend |
| 458-20-249 | Artistic or cultural organizations | Leave as is |
| 458-20-250 | Refuse-Solid Waste Collection Business - Core Deposits and Credits, Battery Core Charges | Amend |
| 458-20-251 | Sewerage Collection Business | Amend |
| 458-20-252 | Hazardous substance tax and petroleum product tax | Amend |
| 458-20-254 | Recordkeeping | Amend |
| 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 |
| 458-20-258 | Travel agents and tour operators | Amend |
| 458-20-260 | Oil Spill Response and Administration Tax | Amend |
| 458-20-261 | Exemptions and credits for ride sharing, public transportation and non-motorized commuting | Amend |
| 458-20-262 | Retail sales and use tax exemptions for agricultural employee housing | Amend |
| 458-20-263 | Wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption | Amend |
| 458-20-264 | Tobacco settlement | Leave as is |
| 458-20-227 | Subscriber television services | Amend |
| 458-20-99999 | The Buck Act | Repeal |
| Chapter 458-28 WAC | ||
| 458-28-010 | Scope of rule | Amend |
| 458-28-020 | Gross income defined | Amend |
| 458-28-030 | Deductions | Amend |
| 458-28-040 | Branch locations, Division of income | Amend |
| Chapter 458-30 WAC | ||
| 458-30-210 | Classification of land under chapter 84.34 RCW | Amend |
| 458-30-225 | Application of farm and agricultural land classification | Amend |
| 458-30-240 | Agreement relating to open space and timber land classifications | Leave as is |
| 458-30-245 | Recording of documents | Leave as is |
| 458-30-250 | Approval or denial and appeal | Leave as is |
| 458-30-260 | Valuation procedures for farm and agricultural | Amend |
| 458-30-262 | Agricultural land valuation - Interest rate - Property tax component | Amend |
| 458-30-265 | Valuation cycle | Amend |
| 458-30-267 | Valuation procedures for open space and timber land | 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 | Leave as is |
| 458-30-300 | Additional tax - Removal | Amend |
| 458-30-305 | Due date of additional tax, applicable, interest, and penalty upon withdrawal of removal | Leave as is |
| 458-30-310 | County recording authority - Duties | Leave as is |
| 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 | Amend |
| 458-30-335 | Rating system - Procedure to establish | Amend |
| 458-30-340 | Rating system - Adoption - Notice to owner - Loss of classification | Amend |
| 458-30-345 | Advisory committee | Leave as is |
| 458-30-355 | Agreement may be abrogated by legislature | Leave as is |
| 458-30-500 | Definitions of terms used in WAC 458-30-500 - 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 |
| 458-30-590 | Rate of inflation - Publication - Interest rate - Calculation | Amend |
| 458-30-700 | Designated forest land - Removal - Change in status - Compensating tax | Amend |
| Chapter 458-276 WAC | ||
| 458-276-010 | Declaration of purpose | Amend |
| 458-276-020 | Definitions | Amend |
| 458-276-030 | Description of central and field organization of the department | Amend |
| 458-276-040 | Operations and procedures | Amend |
| 458-276-050 | Public records available | Amend |
| 458-276-060 | Public records officer | Amend |
| 458-276-070 | Hours for records inspection and copying | Amend |
| 458-276-080 | Requests for public records | Amend |
| 458-276-090 | Copying | Amend |
| 458-276-100 | Exemptions | Amend |
| 458-276-110 | Review of denials of public records requests | Amend |
| 458-276-120 | Limitations on disclosure | Amend |
| 458-276-130 | Records index | Amend |
| 458-276-140 | Administrative offices | Amend |
| 458-276-150 | Adoption of form | Amend |
| Chapter 458-29A WAC | ||
| 458-29A-100 | Leasehold excise tax - Overview and definitions | Leave as is |
| 458-29A-200 | Leasehold excise tax - Taxable rent and contract rent | Leave as is |
| 458-29A-400 | Leasehold excise tax - Exemptions | Leave as is |
| 458-29A-500 | Leasehold excise tax - Liability | Leave as is |
| 458-29A-600 | Leasehold excise tax - Collection and administration | Leave as is |
| 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 | Amend |
| 458-30-215 | Application process | Leave as is |
| 458-30-220 | Application fee | 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 |
| 458-30-242 | Application for open space/farm and agricultural conservation land classification | Leave as is |
| Chapter 458-40 WAC | ||
| 458-40-530 | Property tax, forest land - Land grades - Operability classes | Leave as is |
| 458-40-540 | Forest land values | Amend |
| 458-40-610 | Timber excise tax - Definitions | Leave as is |
| 458-40-626 | Timber excise tax - Tax liability - Private timber, tax due when timber harvested | Leave as is |
| 458-40-628 | Timber excise tax - Tax liability - Public timber, lump sum and scale sales | Amend |
| 458-40-640 | Timber excise tax - Stumpage value area (map) | Leave as is |
| 458-40-650 | Timber excise tax - Timber quality codes defined | Leave as is |
| 458-40-660 | Timber excise tax - Timber stumpage value adjustments | Amend |
| 458-40-670 | Timber excise tax - Chipwood and small log destinations | Leave as is |
| 458-40-680 | Timber excise tax - Volume harvested - Approved scaling and grading methods - Sample scaling - Conversions | Amend |
| 458-40-690 | Timber excise tax - Credit for property tax | Leave as is |
| Chapter 458-50 WAC | ||
| 458-50-020 | Annual report - Duty to file | Leave as is |
| 458-50-030 | Annual reports - Contents | Leave as is |
| 458-50-040 | Annual reports - Time of filing - Extension of time | Amend |
| 458-50-060 | Failure to make report - Default valuation - Penalty - Estoppel | Leave as is |
| 458-50-070 | Annual assessment - Procedure | Amend |
| 458-50-080 | True cash value - Criteria | Leave as is |
| 458-50-085 | Computer software - Definitions - Valuations - Centrally assessed utilities | Leave as is |
| 458-50-090 | Methods of valuation | Leave as is |
| 458-50-100 | Apportionment of operating property to the various counties and taxing districts | Amend |
| 458-50-110 | Apportionment reports | Leave as is |
| 458-50-120 | Notification of real estate transfers | Leave as is |
| 458-50-130 | Taxing district boundary changes - Estoppel | Leave as is |
| Chapter 458-53 WAC | ||
| 458-53-010 | Declaration of purpose | Leave as is |
| 458-53-020 | Definitions | Leave as is |
| 458-53-070 | Real property sales studies | Leave as is |
| 458-53-080 | Real property sales sample selection | Leave as is |
| 458-53-095 | Property values used in the ratio study | Leave as is |
| 458-53-100 | County generated sales studies | 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 |
| 458-53-160 | 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 | ||
| 458-57-005 | Estate and transfer tax reform act - Definition | Amend |
| 458-57-015 | Valuation of property, property subject to estate tax, how to calculate the tax | Amend |
| 458-57-025 | Determining tax liability of nonresidents | Amend |
| 458-57-035 | Penalty for late filing | Amend |
| 458-57-045 | Administration of the tax | 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 | Amend |
| 458-61-050 | Payment of tax - county treasurer as agent for the state | Amend |
| 458-61-060 | Disposition of proceeds | Leave as is |
| 458-61-070 | Affidavit batch transmittal | Leave as is |
| 458-61-080 | Affidavit requirements | Amend |
| 458-61-090 | Interest and penalties - date of sale | 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 |
| 458-61-210 | Assignments - purchasers | Leave as is |
| 458-61-220 | Assignments - sellers | Amend |
| 458-61-225 | Assumption of debt | Amend |
| 458-61-230 | Bankruptcy | 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 - deed 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 - trades | Amend |
| 458-61-374 | Exemption - transfers made "subject to" | Amend |
| 458-61-375 | Exemption - mere change in identity of form - family corporations and partnerships | Amend |
| 458-61-376 | Exemption - transfers where gain is not recognized under the Internal Revenue Code | Amend |
| 458-61-400 | Creation, assignment and release of security interests | Amend |
| 458-61-410 | Gifts | Amend |
| 458-61-411 | Exemption - irrevocable trusts | Amend |
| 458-61-412 | Exemption - inheritances | Amend |
| 458-61-420 | Government transfers | Amend |
| 458-61-425 | Growing crops | Leave as is |
| 458-61-430 | Sale of improvements to land | Amend |
| 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 | Nonprofit 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 | Amend |
| 458-61-670 | Trade-in credit | Amend |
| Chapter 458-65 WAC | ||
| AD 7170.1 | Use tax on U.W. government contracts awarded prior to Oct. 1, 1983 | Repeal |
| AD 7170.2 | Government contract audits | Repeal |
| AD 7170.2A | Use tax on government contracting projects | Repeal |
| AD 8108.1 | Merchandise returns with restocking charge | Leave as is |
| AD 8122.1 | Feed purchased by cattle auction businesses | Repeal |
| AD 8143.1 | Intermediate steps in a printing process -- Publishers | Repeal |
| AD 8144.1 | Printing Plates -- ETB's 417 and 456 | Incorporate into WAC 458-20-144 and repeal |
| AD 8144.2 | Silk screen printing process | Repeal |
| AD 8146.1 | Loan set up fees | Repeal |
| AD 8146.3 | Gains and losses on futures contracts | Repeal |
| AD 8146.5 | Interest from sales of real estate | Repeal |
| AD 8156.1 | Special charges related to escrows | Repeal |
| AD 8168.1 | Retirement homes | Leave as is |
| AD 8171.1 | Value of rock from state to federal pits | Leave as is |
| AD 8171.2 | Paving cuts | Repeal |
| AD 8177.1 | WAC 458-20-177 Out of state affidavits | Leave as is |
| AD 8178.1 | Use tax value of equipment used temporarily in Washington | Leave as is |
| AD 8178.2 | Appliances used for demonstration | Repeal |
| AD 818801.1 | Audits of the medical industry | Repeal |
| AD8193A.1 | ETB 527 - Merchandise pickup out of state | Repeal |
| AD 8193A.2 | Interstate sales and deliveries | Repeal |
| AD 8193A.3 | Manufacturing tax prior to June 1, 1987 | Repeal |
| AD 8233.1 | Medical service bureaus - deferred compensation | Repeal |
| AD 8251.2 | Drainage utility charges | Repeal |
| AD 9200.1 | Reliance of determinations | Repeal |
| AD 9201.1 | IRS information exchange agreement | Repeal |
| AD 9201.2 | IRS information exchange agreement | Repeal |
| AD 9202.1 | Audit information | Repeal |
| AD 9400.1 | Fraternal benefit societies - RCW 48.36A.240 | Repeal |
| AD 9600.1 | Tax deferral audits | Repeal |
| AD 9601.1 | New causes for audit adjustment | Repeal |
| AD 9601.2 | Cause for audit adjustments form | Repeal |
| AD 9602.1 | Delinquent returns included in audit | Repeal |
| AD 9603.1 | Use of federal income tax returns in audit | Repeal |
| AD 9605.1 | Bankruptcy filings | Repeal |
| AD 9606.1 | Administrative audit directives | Repeal |
| AD 9607.1 | Unregistered accounts - UBI registration | Repeal |
| AD 9608.1 | Test periods for use tax | Repeal |
| AD 9609.1 | Audit types | Repeal |
| AD 9610.1 | Excise tax bulletins to be abandoned | Repeal |
| AD 9610.2 | Excise tax bulletins to be abandoned | Repeal |
| AD 9611.1 | (1) Assessments placed on hold - extension requests, (2) Payments made prior to audit issuance | Repeal |
| AD 9611.2 | Instructions on the local sales tax distribution forms | Repeal |
| AD 9612.1 | Motor vehicle excise tax | Repeal |
| AD 9613.1 | Successors | Repeal |
| AD 9614.1 | MATC templates | Repeal |
| ETA 019.04.194 | Engaging in business within the state | Cancel |
| ETA 051.04.111 | Reimbursements for performance bond premiums | Incorporate into WAC 458-20-170 and repeal |
| ETA 054.12.211 | Flying instructions, airplane rentals, and use tax liability | Repeal |
| ETA 063.04.231 | Transfer and loading stations | Repeal |
| ETA 065.04.231 | Transfers from tank farms to bulk plants | Repeal |
| ETA 089-005 | A Statement of Purpose and Intent With Respect to the Taxability of Newspapers, and Definition of a " Newspaper " | Repeal |
| ETA 090-001 | Statement of purpose and intent with respect to issues involving employee placement businesses and their clients | Leave as is |
| ETA 091.08.166 | Lease for purpose of reletting | Repeal |
| ETA 108.12.178 | Rental value of one use article | Incorporate into WAC 458-20-211 and repeal |
| ETA 112.12.178 | Use tax in relation to use of private airplanes for business within and without the state | Repeal |
| ETA 124.08.203 | Services of a corporate officer to his corporation | Incorporate into WAC 458-20-170 and repeal |
| ETA 126.16.193 | Storage and handling of grain for export | Repeal |
| ETA 131.04.170 | Construction company as agent for owner | Incorporate into WAC 458-20-170 and repeal |
| ETA 143.04.193 | Sales of flour to government for export | Repeal |
| ETA 151.04.231 | Wholesaling functions tax on distributions between retail stores | Repeal |
| ETA 154.04.112 | Measure of manufacturing tax on articles produced partly without and partly within the state | Incorporate into WAC 458-20-136 and repeal |
| ETA 158.08.211 | Deduction of finance charges from lease payments | Repeal |
| ETA 198.08.197 | When sales tax is due on payments retained under public works contracts | Incorporate into WAC 458-20-170 and repeal |
| ETA 199.04.105 | Persons serving as employee and engaging in business | Repeal |
| ETA 2008.08.12.178 | Deferred sales tax | Leave as is |
| ETA 2009 | BTA non-acquiescence | Leave as is |
| ETA 209.16.111 | Reimbursements for Temporary Relocation of Utility Facilities | Incorporate into WAC 458-20-179 and repeal |
| ETA 2010.04.08.183 | Income attributable and deductible as bona fide initiation fees | Leave as is |
| ETA 2012.08.12.13601 | Manufacturers' machinery and equipment exemption | Amend |
| ETA 2012-1S | Manufacturers' machinery and equipment exemption rental of tangible personal property and rental of equipment with an operator | Amend |
| ETA 2012-2S | Manufacturers' machinery and equipment exemption pollution control equipment | Leave as is |
| ETA 2012-3S | Manufacturers' machinery and equipment exemption electrical apparatus and utility systems | Leave as is |
| ETA 2012-4S | Manufacturers' machinery and equipment exemption devices | Amend |
| ETA 2012-5S | Manufacturers' machinery and equipment exemption design and product development | Amend |
| ETA 2012-6S | Manufacturers' machinery and equipment exemption manufacturing site | Leave as is |
| ETA 2012-7S | Manufacturers' machinery and equipment exemption buildings, fixtures, and support facilities | Leave as is |
| ETA 2012-8S | Manufacturers' machinery and equipment exemption computers | Amend |
| ETA 2012-9S | Manufacturers' machinery and equipment exemption prototypes | Leave as is |
| ETA 232.08.118 | Parking fees as income from rental of real estate | Leave as is |
| ETA 262.04.172 | Snow removal and power sweeping of parking lots | Incorporate into WAC 458-20-172 and 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 | Cancel |
| ETA 270.04.194 | Interest income derived from the extension of credit to a party in another state by a WA taxpayer with business situs in both states | Incorporate into rule and repeal |
| ETA 280.04.193/194 | Commissions earned on interstate sales | Cancel |
| ETA 288.04.156 | Deeds of trust -- Trustee fees | Incorporate into WAC 458-20-156 and repeal |
| ETA 316.08.193 | Sales to nonresidents | Amend |
| ETA 318.04.106/211 | Sales and/or trade-ins of tangible personal property from rental inventory | Incorporate into WAC 458-20-211 and repeal |
| ETA 319.12.178 | Use tax modification to aircraft dealers | Incorporate into WAC 458-20-178 and repeal |
| ETA 320.12.178/179 | Taxable transactions by aircraft dealers | Repeal |
| ETA 325.08.159/221 | Tax liability of charter boat owners and charter agencies -- Reporting instructions | Incorporate into WAC 458-20-181 and repeal |
| ETA 331.04.193 | The applicability of the interstate commerce exemption to freight forwarders | Cancel |
| ETA 356.12.211 | Use tax: Rentals put to personal use | Repeal |
| ETA 357.04.211 | Bailments: Handling and cleaning charges | Repeal |
| ETA 359.04.231 | Inventory transfers to branches prior to opening | Repeal |
| ETA 365.04.172 | Dump truck operators | Incorporate into WAC 458-20-172 and repeal |
| ETA 386.04.159 | Consignee or seller | Leave as is |
| ETA 387.08.156 | Title insurance companies retail sales tax liability upon supplies | Incorporate into WAC 458-20-156 and repeal |
| ETA 404.04.134 | Off-site component fabrication by speculative builders | Incorporate into WAC 458-20-136 and repeal |
| ETA 415.12.178 | Use tax on private automobiles acquired while a nonresident | Repeal |
| ETA 433.04.170/171 | Business and occupation tax: Contract assignments | Incorporate into WAC 458-20-170 and repeal |
| ETA 481.12.178 | Sales or use tax applicable to items both leased and used for personal use | Repeal |
| ETA 484.04.171 | Corporation and stockholder distinct entities for business and occupation tax purposes | Incorporate into WAC 458-20-171 and repeal |
| ETA 512.08.244 | Food products sold through convenience food sales locations | Repeal |
| ETA 535.04.240 | Alternative credit computation formula seasonal employment manufacturers | Amend |
| ETA 543.04.19301 | Eligibility of taxes for Multiple Activities Tax Credits (MATC) | Leave as is |
| ETA 554.08.17001 | Sales to Washington State National Guard | Incorporate into WAC 458-20-17001 and repeal |
| ETA 558.04.193 | Foreign sales corporations | Amend |
| ETA 559.08.214 | Sales and rentals of fruit bins | Incorporate into rule and repeal |
| ETA 573.94.224 | Sales of drawings and plans | Leave as is |
| IAG 01.01 | Deferred sales tax | Leave as is |
| IAG 02.01 | Refund of Retail Sales Tax Collected in Error | Incorporate into rule 458-20-229 and repeal. |
| PTB 91-2 | Cemeteries or Burial Grounds - Annual Application for Exemption | Incorporate into rule 458-16-110 and then repeal./TD> |
| PTB 91-8 | Revaluation Notice (RCW 84.40.045) | Repeal |
| PTB 91-9 | Levies -- Solid waste disposal, park and recreation, cultural arts, and port districts | Incorporate into rule 458-19-050 and then repeal. |
| PTB 91-18 | Revaluation Notice (RCW 84.40.045) | Incorporate into Rule WAC 458-12-360 and repeal |