Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 1-800-647-7706.
Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.
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WAC - Washington Administrative Code
ETA - Excise Tax Advisory
PTA - Property Tax Advisory
- WAC 458-61A-202 Inheritance or devise
- WAC 458-61A-210 Irrevocable trusts
- WAC 458-20-183 Amusement, recreation, and physical fitness services.
WAC 458-61A-202 Inheritance or devise (Rule 61A-202), and WAC 458-61A-210 Irrevocable trusts (Rule 61A-210), describe the required documentation to substantiate an exemption to real estate excise tax when real property is transferred. Rules 61A-202 and 61A-210 are being amended to reflect legislative changes due to the passage of Substitute House Bill 2539 (2016) which clarified the documentation requirements to qualify for an exemption to real estate excise tax when real property is transferred. The Department is proposing revisions to Rule 61A-202 and Rule 61A-210 that include:
Adding the following definitions:
- Lack of probate affidavit
- Nonpro rata distribution
Clarifying the types of documents required when real property transfers through a devise by will or inheritance
Reorganizing subsections and examples for readability purposes
WAC 458-20-183 (Rule 183) explains the tax reporting instructions for persons who provide amusement, recreation, and physical fitness services. RCW 82.04.050 is the statute that explains the taxability of these same activities and services. The statute was significantly amended in 2015 due to legislation (House Bill 1550) which changed the taxability of many of these activities and services. The Department will begin the standard rulemaking process in 2017 to reflect these changes, but until the final rule is adopted the Department wants the public to be aware that many of the tax reporting instructions in Rule 183 are only valid through December 31, 2015.
There are no changes from the previous emergency rule filed September 22, 2016 under WSR 16-20-005.