2021 Rule and Tax Advisory adoptions and repeals
Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.
Rules: WAC - Washington Administrative Code
Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory
Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action.
October 2021
September 2021
August 2021
July 2021
June 2021
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WAC 458-61A-1001 - Graduated real estate excise tax rates – Exceptions to graduated rates – Disregarded transactions
ETA 3043.2021 - Low density light and power utility deduction - WAC 458-20-277 - Certified service provider((s)) - Compensation
- ETA 3225.2021 - Construction on real property "of or for" the United States
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-241 - Radio and television broadcasting
- WAC 458-20-282 - Marketplace collecting and reporting
May 2021
- ETA 3224.2021 - Taxability of shared loss payments from FDIC
- ETA 3223.2021 - Taxability of restaurant and grocery delivery service
- ETA 3107.2021 - Taxability of credit bureau services
April 2021
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ETA 3111.2010 - B&O tax exemption for property managers (RCW 82.04.394)—On-site personnel working at multiple properties (canceled)
ETA 3050.2021 - Dump truck operators
March 2021
- ETA 3086.2021 - Telephone answering services
- WAC 458-20-211 - Leases or rentals of tangible personal property, bailments
- ETA 3085.2021 - Eligibility of taxes for the multiple activites tax credit (MATC)
- PTA 20.1.2021 - State-assessed utility company annual apportionment reports
February 2021
- ETA 3032.2021 - Taxability of auction sales of abandoned motor vehicles by a registered tow truck operator
- WAC 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-221 - Collection of use tax by retailers and selling agents