2019 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.
December 2019
- WAC 458-20-252 Hazardous substance tax
- WAC 458-20-13501 Timber harvest operations
- WAC 458-30-590 Rates of inflation—Publication—Interest rate—Calculation
- WAC 458-18-220 Rates of interest
- WAC 458-30-262 Agricultural land valuation—Interest rate—Property tax component
- WAC 458-40-540 Timber excise tax – Forest land values
- WAC 458-40-660 Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-177 Sales of motor vehicles, campers, and trailers to nonresident consumers
- ETA 3215.2019 Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use
November 2019
- WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles
- WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes
- WAC 458-16-260 Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities
- ETA 3216.2019 The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period
October 2019
- ETA 3133.2019 Withdrawal of Published Determinations
- ETA 3133.2019 Withdrawal of Published Determinations
September 2019
- WAC 458-20-244 Food and food ingredients
- WAC 458-20-221 Collection of use tax by retailers and selling agents (Emergency)
- WAC 458-20-193 Interstate sales of tangible personal property (Emergency)
- WAC 458-20-193C Imports and exports—Sales of goods from or to persons in foreign countries
July 2019
June 2019
- ETA 3173 Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances
- ETA 3214 B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-16-340 Multipurpose senior citizen centers
- ETA 3002 Cancellation of Interpretive Statements (Canceled)
- ETA 3164 Public Utility Pole Attachment Contracts (Canceled)
- ETA 3055.2019 BTA Non-acquiescence
- ETA 3213.2019 Data Center Exemption Duration
May 2019
- WAC 458-20-193 Interstate sales of tangible personal property
- WAC 458-20-221 Collection of use tax by retailers and selling agents
- ETA 3043.2019 Low - Density Light and Power Utility Deduction
- ETA 3149.2019 Taxability of Gross Income Received by Freight Forwarders
April 2019
- WAC 458-20-263 Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
- ETA 3212.2019 Day Trips for Sightseeing Purposes
March 2019
- WAC 458-61A-103 Transfers involving an underlying debt
- ETA 3211.2019 Taxability of Firefighting Activities
February 2019
January 2019
- WAC 458-20-193 Interstate sales of tangible personal property
- WAC 458-20-221 Collection of use tax by retailers and selling agents
- WAC 458-19-090 Fire protection district formation - Cities and towns - Highest lawful levy
- WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short term rentals and similar lodging businesses