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: Click on a month below to see what actions took place during that month. Click on an action (link) to see details of that action.
October 2019
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