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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.

Pursuant to RCW 34.05.330, you have the right to petition the Department to adopt, amend, or repeal any administrative rule. Obtain a copy of the petition online, or call call 1-800-647-7706. The petition process is governed by the Office of Financial Management (Chapter 82-05 WAC).

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WAC - Washington Administrative Code

Interpretive Statements:
ETA - Excise Tax Advisory
PTA - Property Tax Advisory
IAG - Interim Audit Guideline

March 2014

February 2014

January 2014

March 2014

PTA 1.1.2014 Taxation of Permanent Improvements on Tribal Trust Land

This PTA explains the property tax treatment of permanent improvements built on land owned by the United States and held in trust for an Indian tribe or tribal member.

WAC 458-02-100 to 300 (New) For Repeal: 458-20-10101 & Chapter 308-300 Consolidated Licensing Service Business Licensing Service Rules

Chapter 298, Laws of 2011 and Chapter 144, Laws of 2013 transferred the administration of the master license service (MLS) program from the department of licensing to the department of revenue, effective July 1, 2011 and renamed the master license service program to business license service (BLS) program. See Chapters 19.02, 19.80 RCW.  The department of revenue adds the new rule chapter WAC 458-02 to replace the former BLS rules under Chapter 308-300 WAC and WAC 458-20-10101.

WAC 458-20-10004 Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities

This new section will provide brief adjudicative proceedings to those impacted by agency actions of the Department of Revenue in the administration of RCW chapter 59.30 regarding the assessment of the one-time business license fee; assessment of the annual renewal application fee; assessment of the annual registration assessment fee; and assessment of the delinquency fee for manufactured and mobile home communities.

ETA 3189.2014 Taxation of Alarm Monitoring

This ETA explains the taxation of a single alarm monitoring service. The ETA discusses alarm monitoring services that qualify as digital automated services (DAS) under RCW 82.04.192, including instances where services are not considered DAS. The ETA further explains the application of the primarily human effort exclusion from DAS in this context, providing related examples.

February 2014

WAC 458-61A-105, 202, 205, 206, 207, 210, 213, 215, 301, 303, 304 Multiple REET Rules

The Department amended WAC 458-61A-105, -202, -205, -206, -207, -210, -213, -215, -301, -303 and -304 to (1) amend REET affidavit documentation requirements for certain rules, (2) correct usage of certain terms in the rules, (3) make rule language consistent with the statutory language upon which the rules are based, and (4) edit typographical and grammatical errors in the rules.

ETA 3183.2014 International Investment Management Services

This ETA explains the qualification and application of the lower tax rate imposed under RCW 82.04.290(1) for international investment management services as defined in RCW 82.04.293. This ETA provides guidance on how to determine whether a person is primarily engaged in the business of providing investment management services and whether a person's clients qualify them as engaged in international investment management services.

ETA 3188.2014 RCW 82.08.820 provides an exemption in the form of a refund (or remittance) of sales tax for wholesalers and third-party warehousers who own or operate grain elevators.

This Excise Tax Advisory (ETA) explains what a grain elevator is under RCW 82.08.820(1) and the application of the proper rate of tax remittance under RCW 82.08.820(3) when a grain elevator is expanded.

January 2014

ETA 3185.2014 Sourcing and Attribution of Income on Leases and Rentals of Tangible Personal Property

This ETA explains the business and occupation (B&O) and retail sales tax responsibilities of a seller (lessor) leasing tangible personal property to a consumer (lessee).  The ETA clarifies that the lease of tangible personal property to a consumer is a retail sale subject to retailing B&O tax and retail sales tax unless a specific exemption applies; the measure upon which theses taxes are due; and how these taxes are sourced and attributed under Washington law. The ETA addresses both leasing arrangements that require recurring periodic payments and those that do not as they relate to:

  • Tangible personal property (other than transportation equipment or motor vehicles, trailers, semitrailers, and aircraft that do not qualify as transportation equipment);
  • Transportation equipment; and
  • Motor vehicles, trailers, semitrailers, and aircraft that do not qualify as transportation equipment.

ETA 3186.2014 Use Tax Liability for Lessees on Leased Tangible Personal Property

This ETA explains a lessee’s use tax payment responsibility when a lessee brings leased tangible personal property into Washington from outside the state.  The ETA clarifies that lessees are responsible for paying Washington’s use tax on the value of the article used unless a specific exemption or credit applies.

WAC 458-20-273 Renewable energy system cost recovery

WAC 458-20-273 Renewable energy system cost recovery explains the renewable energy incentive program created by the enabling statutes found at RCW 82.16.110 through 82.16.130. Senate Bill 5526 (Chapter 179, Laws of 2011) amended RCW 82.16.110 through RCW 82.16.120 adding solar stirling converters manufactured in Washington to the list of qualified renewable energy devices or components. This rule-making effort was to recognize these statutory changes and to address and clarify other issues that have been identified during the Department's administration of this program.