Rule-Making Agenda

Listed below is the Department of Revenue’s (Department) semi-annual rule-making agenda for publication in the Washington state register. This list identifies rules the Department is currently working on and rules the Department anticipates working on during the next six months.

The information on this site is continually updated as the Department files rule-making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.

Learn more about the rule-making process. To receive notifications on rule-making activities, sign up for email notifications via a listserv.

Current rule making activity

Rule and Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description
WAC 428-61A-XXX - New rule on Graduated REET	Brenton Madison	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019	Anticipate CR-102 and Public Hearing in the 1st quarter of 2020		Anticipate adoption in the 2^nd quarter of 2020	Recognize 2019 legislation	WAC 458-61A-XXX New rule on Graduated REET – this rule will provide details on how new graduated tax rates for the real estate excise tax apply to real estate transactions.
WAC 458-14-127 - Reconvened boards – authority	Leslie Mullin	CR-101 Filed: 12/06/2017 WSR 17-24-126 Public Meeting: 1/10/18 at 10:00 A.M.	CR-102 Filed: 4/03/2018 WSR 18-08-077 Public Hearing: 5/10/18 at 10:00 A.M. Anticipate filing second CR-102 and conducting additional Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-102	Anticipate adoption in the 1^stquarter of 2020.	General updates and to recognize 2015 and 2016 legislation	WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M. 2^nd CR-102 Filed: WSR 19-06-057 2^nd Public Hearing: 4/17/2019 at 10:00 A.M. 3rd CR-102 Filed: 8/29/2019 WSR 19-18-035 3rd Public Hearing: 10/10/2019 at 10:00 A.M.	N/A – Anticipate CR-102	Adopted: 11/07/2019 WSR 19-23-010	General updates	WAC 458-16-210 explains the property tax exemption available under the provisions of RCW 84.36.030(1) to 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	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M. 2^nd CR-102 Filed: WSR 19-06-057 2^nd Public Hearing: 4/17/2019 at 10:00 A.M. 3rd CR-102 Filed: 8/29/2019 WSR 19-18-035 3rd Public Hearing: 10/10/2019 at 10:00 A.M.	N/A – Anticipate CR-102	Adopted: 11/07/2019 WSR 19-23-010	General updates	WAC 458-16-260 explains the property tax exemption available under the provisions of RCW 84.36.040 for property used by nonprofit child day care centers, libraries, orphanages, homes for the sick or infirm, hospitals, and outpatient dialysis facilities. This rule also explains the property tax exemption available to property leased to and used by a hospital for hospital purposes if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW.
WAC 458-16-266 - Homeownership development.	Leslie Mullin	CR-101 Filed: 1/08/2019 WSR 19-03-043 Public Meeting: 2/20/2019 at 10:00 a.m.	Anticipate CR-102 in the 2^nd quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 2^nd quarter of 2019.	Recognize 2018 legislation	WAC 458-16-266 provides examples to be used as a general guide for applying a property tax exemption for real property with the purpose of low-income household development.
WAC 458-16-340 - Multipurpose senior citizen centers	Leslie Mullin	CR-101 Filed: 11/1/2018 WSR 18-22-074 Public Meeting: 12/6/2018 at 1:00 P.M.	CR-102 Filed: 12/27/2018 WSR 19-02-059 Public Hearing: 2/13/2019 at 10:00 A.M. 2nd CR-102 Filed: 4/26/2019 WSR 19-10-042 Public Hearing: 6/6/2019 at 10:00 A.M.	N/A – Anticipate CR-102	Adopted: 6/21/2019 WSR 19-14-012	New rule to recognize 2017 legislation	The Department anticpates a new rule to explain the property tax exemption for multipurpose senior citizen centers under Substitute House Bill 1526, Chapter 301, Laws of 2017.
WAC 458-16-560 - Housing for very low-income households	Atif Aziz	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/05/2019 WSR 19-22-064	Anticipate CR-105 in the 1^st quarter of 2020.	Recognize 2019 legislation	This rule explains the real and personal property tax exemption that may be claimed by nonprofit entities providing rental housing or lots for mobile homes within a mobile home park, mobile home park cooperative, or manufactured housing cooperative for occupancy by a very low-income household in accordance with RCW 84.36.560.
WAC 458-16-560 - Housing for very low-income households	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/5/2019 WSR 19-22-064	Adopted: 1/15/2020 WSR 20-03-105	Recognize 2019 legislation	WAC 458-16-560 explains the exemption that may be claimed by nonprofit entities providing rental housing or lots for mobile homes within a mobile home park for occupancy by a very low-income household in accordance with RCW 84.36.560.
WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation	WAC 458-16A-100 contains definitions of the terms used for the senior citizen, disabled person, and one hundred percent disabled veteran exemption from property taxes. The definitions apply to the senior citizen, disabled person, and one hundred percent disabled veteran exemption contained in sections RCW 84.36.381 through 84.36.389 unless the context clearly requires otherwise.
WAC 458-16A-110 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Gross income	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation	WAC 458-16A-110 explains the definition of gross income used for federal income tax. In order to meet the income requirements for the senior citizen, disabled person, and one hundred percent disabled veteran exemption program, the claimant must provide supporting documents verifying combined disposable income. The gross income for federal income tax purposes of the claimant, the claimant's spouse or domestic partner, and any cotenants represents a part of the claimant's combined disposable income.
WAC 458-16A-115 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Adjusted gross income	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation.	WAC 458-16A-115 explains how an assessor determines the adjusted gross income for the claimant, the claimant's spouse or domestic partner, and any cotenants. In order to meet the income requirements for the senior citizen, disabled person, and one hundred percent disabled veteran exemption program, the claimant must provide supporting documents verifying combined disposable income. The adjusted gross income for federal income tax purposes of the claimant, the claimant's spouse or domestic partner, and any cotenants represents a part of the claimant's combined disposable income.
WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determing combined disposable income	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation.	WAC 458-16A-120 describes how an assessor determines a claimant's combined disposable income.
WAC 458-16A-130 - Senior citizen, diabled person, and one hundred percent disabled veteran exemption	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2019 legislation	WAC 458-16A-130 describes the qualifications a claimant must meet for the senior citizen, disabled person, and disabled veteran property tax exemption.
WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation.	WAC 458-16A-135 explains when and how a senior citizen, disabled person, or one hundred percent disabled veteran may apply for a property tax exemption on that person's principal residence. RCW 84.36.381 through 84.36.389.
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption	Leslie Mullin	N/A - Anticipate CR-105.	N/A - Anticipate CR-105.	CR-105 Filed: 11/20/2019 WSR 19-23-093	Adopted: 1/24/2020 WSR 20-04-017	Recognize 2011 and 2019 legislation	WAC 458-16A-150 explains how and when a senior citizen, disabled person, or one hundred percent disabled veteran must file additional reports with the county assessor to keep the senior citizen, disabled person, or one hundred percent disabled veteran property tax exemption. The rule also explains what happens when the claimant or the property no longer qualifies for the full exemption.
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/18/2019 WSR 19-23-072	Adopted: 1/24/2020 WSR 20-04-016	Recognize 2019 legislation	WAC 458-18-010 is intended to provide definitions of the terms most frequently used to administer the deferral program for special assessments and/or property taxes on residential housing created by chapter 84.38 RCW.
WAC 458-18-020 - Deferral of special assessments and/or property taxes - Qualifications for deferral	Leslie Mullin	N/A - Anticipate CR-105		CR-105 Filed: 11/18/2019 WSR 19-23-072	Adopted: 1/24/2020 WSR 20-04-016	Recognize 2019 legislation	WAC 458-18-020 explains the requirements to qualify for certain property tax deferrals.
WAC 458-18-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment	Leslie Mullin	N/A - Anticipate CR-105		CR-105 Filed: 11/18/2019 WSR 19-23-072	Adopted: 1/24/2020 WSR 20-04-016	Recognize 2019 legislation	WAC 458-18-100 describes the events and circumstances under which deferred property taxes become payable.
WAC 458-18-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers	Leslie Mullin	N/A - Anticipate CR-105		Anticipate CR-105 in the 3^rd quarter of 2019	Anticipate adoption in 4^th quarter of 2019	Recognize 2019 legislation	WAC 458-18-210 describes the procedure for refunds of certain property taxes.
WAC 458-19-085 - Refunds—Procedures—Applicable limits.	Leslie Mullin	Anticipate CR-101 in the 3^rd quarter of 2019.	Anticipate CR-102 in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020.	Recognize 2017 & 2018 legislation	WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general.
WAC 458-19-090 - Fire protection district formation – cities and towns.	Leslie Mullin	CR-101 Filed: 3/19/2018 WSR 18-07-072 Public Meeting: 4/25/2018 at 10:00 A.M.	CR-102 Filed: 5/22/2018 WSR 18-11-111 Public Hearing: 6/27/2018 at 10:00 A.M. 2nd CR-102 Filed: 11/16/2018 WSR 18-23-068 Public Hearing: 1/2/2019 at 1:00 p.m.	N/A - Anticipate CR-102.	Adopted: 1/23/2019 WSR 19-04-003	Recognize 2017 legislation	WAC 458-19-090 explains the calculation of the highest lawful levy for cities or towns that create a fire protection district under these conditions.
WAC 458-19-550 - State levy—Apportionment between counties.	Leslie Mullin	Anticipate CR-101 in the 3^rd quarter of 2019.	Anticipate CR-102 in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^stquarter of 2020.	Recognize 2017 & 2018 legislation	WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy.
WAC 458-20-13501 - Timber harvest operations	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 10/11/2019 WSR 19-21-057	Adopted: 12/24/2019 WSR 20-02-058	Recognize 2019 legislation	WAC 458-20-13501 explains the application of the business and occupation (B&O), public utility, retail sales, and use taxes to persons performing activities associated with timber harvest operations. This rule explains how the public utility tax deduction provided by RCW 82.16.050 for the transportation of commodities to an export facility applies to the transportation of logs. It also explains how the B&O tax exemption provided by RCW 82.04.333 for small timber harvesters applies.
WAC 458-20-136 - Manufacturing, processing for hire, fabricating	Matthew Largent	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^stquarter of 2020.	General updates	This rule explains the application of the business and occupation (B&O), retail sales, and use taxes to manufacturers. It identifies the special tax classifications and rates that apply to specific manufacturing activities. The law provides a retail sales and use tax exemption for certain machinery and equipment (M&E) used by manufacturers.
WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment	Matthew Largent	CR-101 Filed: 4/04/2017 WSR 17-08-077 Public Meeting: 4/19/2017 at 10:00 A.M.	CR-102 Filed: 5/19/2017 WSR 17-11-090 Public Hearing: 6/29/2017 at 10:00 A.M. Anticipate second CR-102 filing and additional Public Hearing in the 4^th quarter of 2019	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020	General updates	WAC 458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.
WAC 458-20-141 - Duplicating activities and mailing bureaus	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019.	Anticipate CR-102 and Public Hearing in the 1^st quarter of 2020.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	General updates	WAC 458-20-141 explains the B&O tax, retail sales tax, and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. It also discusses the taxability of delivery charges associated with direct mail.
WAC 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019.	Anticipate CR-102 in the 1^st quarter of 2020.	N/A - Anticipate CR-101	Anticipate adoption in the 2^nd quarter of 2020.	General Updates	WAC 458-20-143 explains the application of the business and occupation (B&O), retail sales, and use taxes to printers and/or publishers of newspapers, magazines, periodicals, and other printed materials. The department of revenue (department) has adopted other sections providing tax reporting information to persons printing, publishing, or selling these publications and other printed materials.
WAC 458-20-144 - Printing industry	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019.	Anticipate CR-102 in the 1^st quarter of 2020.	N/A - Anticipate CR-101	Anticipate adoption in 2^nd quarter of 2020.	General updates	WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions	Melinda Mandell	N/A - Anticipate CR-105		Anticipate CR-105 in the 4^th quarter of 2019	Anticipate adoption in 1^stquarter of 2020	Recognize 2019 legislation	WAC 458-20-146 provides general information about the Washington tax consequences for banks and other financial institutions.
WAC 458-20-15503 - Digital products	Katie Koontz	CR-101 Filed: 2/6/2018 WSR 18-04-093 Public Meeting: 3/22/2018 at 1:00 P.M.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	General updates	WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging business	Tim Danforth	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2018.	Anticipate CR-102 and Public Hearing in 1^st quarter 2019.	CR-105 Filed: 11/16/2018 WSR 18-23-060	Adopted: 1/23/2019 WSR 19-04-002	Recognize 2018 legislation.	This rule explains the taxation of persons operating hotels, motels, bed and breakfast facilities, and similar businesses that provide lodging and related services to transient tenants.
WAC 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers	Katie Koontz	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 10/01/2019 WSR 19-20-091	Adopted: 12/03/2019 WSR 19-24-084	Recognize 2019 legislation	WAC 458-20-177 This rule applies to any sale of a vehicle to a consumer who is not a resident of the state, including nonresident military personnel temporarily stationed in Washington. The rule describes the different business and occupation (B&O) and retail sales tax consequences that result from vehicle sales to nonresidents, particularly the sales tax exemption provided by RCW 82.08.0264. It also describes the documentation a seller must retain to demonstrate that a sale is exempt.
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax	Brenton Madison	CR-101 Filed: 5/22/2019 WSR 19-11-114 Public Meeting: 6/20/2019 at 10:00 A.M. Comments Due: 6/26/2019	Anticipate CR-102 in the 3^rd quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in 4^th quarter.	The Department proposes to update WAC 458-20-17802 to adjust the conditions discussed above. Specifically, for condition (a), the Department proposes increasing the threshold from $5,000 to $7,500. Therefore, if the vehicle’s average retail value (as determined by the automated valuing system) is less than $7,500, the purchase price will be used as the measure of the use tax. For condition (b), the Department requests stakeholder input as to whether the threshold should be adjusted.	WAC 458-20-17802 provides a framework for county auditors and the department of licensing to determine and collect use tax imposed by chapter 82.12 RCW when a person applies to transfer the certificate of title of a vehicle acquired without the payment of retail sales tax. As part of the process, an automated valuing system is used to verify the purchase price of the vehicle represents the true value.
WAC 458-20-179 - Public Utility Tax	Patrick Murphy	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/14/2019 WSR 19-23-058	Adopted: 1/27/2029 WSR 20-04-022	Recognize 2019 legislation	WAC 458-20-179 explains the public utility tax (PUT) imposed by chapter 82.16 RCW. The PUT is a tax for engaging in certain public service and transportation businesses within this state.
WAC 458-20-18301 - Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and Public Meeting in 4^th quarter of 2019.	Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2019	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2019.	New rule to recognize 2015 and 2017 legislation	The Department anticipates a new rule to explain the taxability of athletic or fitness facilities under House Bill 1550, Chapter 169, Laws of 2015.
WAC 458-20-189 - Sales to and by the United States and certain entities created by the United States - Doing business on federal reservations - Sales to foreign governments	Linda King	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 11/06/2019 WSR 19-23-001	Adopted: 1/27/2020 WSR 20-04-023	Recognize 2019 legislation	WAC 458-20-189 discusses the business and occupation (B&O), retail sales, use, and public utility tax applications to sales made to and by the state of Washington and municipal corporations including, but not limited to, counties, cities, towns, school districts, fire districts, and other special districts.
WAC 458-20-193 - Interstate sales of tangible personal property	Tim Danforth	CR-101 Filed: 10/02/2018 WSR 18-20-095	Anticipate CR-102 and Public Hearing in the 4^thquarter of 2019.	N/A - Anticipate CR-105	Emergency Filed: 9/26/2018 WSR 18-20-045 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: WSR 19-19-079 5^th Emergency Adoption: WSR 20-04-015 Anticipate adoption in 3^rd quarter of 2020.	Recognize Wayfair decision of 2018 and 2019 legislation	WAC 458-20-193 explains the application of the business and occupation (B&O) and retail sales taxes to interstate sales of tangible personal property.
WAC 458-20-193C - Imports and exports – Sales of goods from or to persons in foreign countries.	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 7/1/2019 WSR 19-14-074	Adopted: 9/3/2019 WSR 19-18-068	Recognize 2019 legislation	This rule explains the application of the business and occupation (B&O) and retail sales taxes to sales of imports and exports.
WAC 458-20-19402 - Single factor receipts apportionment – Generally	Wan Chen	CR-101 Filed: 7/31/2017 WSR 17-16-113 Public Meeting: 9/11/2017 at 1 p.m.	Anticipate CR-102 and Public Hearing in the 1^stquarter of 2020.	N/A – Anticipate CR-102	Anticipate adoption in the 3^rd quarter of 2020.	General updates	WAC 458-20-19402 explains the apportionment method for businesses engaged in apportionable activities and that have nexus with Washington for business and occupation (B&O) tax liability incurred after May 31, 2010.
WAC 458-20-211 - Leases or rentals of tangible personal property, bailments	Brenton Madison	CR-101 Filed: 9/18/2019 WSR 19-19-091 Public Meeting: October 30, 2019 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020.	General updates	WAC 458-20-211 explains how persons are taxable who rent or lease tangible personal property or rent equipment with an operator. It explains that some activities performed by operated equipment may be taxable under classifications other than retail sales if the operator and equipment perform activities as a prime contractor or subcontractor and these activities are specifically classified under other tax classifications by the revenue act.
WAC 458-20-221 - Collection of use tax by retailers and selling agents.	Tim Danforth	Filed CR-101: 10/02/2018 WSR 18-20-098	Anticipate CR-102 and Public Hearing during 4^th quarter of 2019.	N/A - Anticipate CR-101	Emergency Filed: 9/26/2018 WSR 18-20-045 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: WSR 19-19-079 5^th Emergency Adoption: WSR 20-04-015 Anticipate adoption in the 3^rd quarter of 2020.	Recognize Wayfair decision of 2018 and 2019 legislation.	WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents.
WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection	Patrick Murphy	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^th quarter of 2019.	Recognize 2019 legislation	WAC 458-20-228 discusses the responsibility of taxpayers to pay their tax by the appropriate due date, and the acceptable methods of payment. It discusses the interest and penalties that are imposed by law when a taxpayer fails to pay the correct amount of tax by the due date.
WAC 458-20-233 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Linda King	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019	Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2020		Anticipate adoption in the 3rd quarter of 2020	Recognize 2019 legislation	WAC 458-20-233 addresses the Washington taxation of medical service bureaus, medical service corporations, hospital service associations, and similar health care organizations.
WAC 458-20-236 - Baseball clubs and other sport organizations	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 4/30/2019 WSR 19-10-065	Repealed: 7/23/2019 WSR 19-15-114	In 2010, the Legislature amended RCW 82.04.460 and enacted RCW 82.04.462 which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.	WAC 458-20-236 titled, Baseball clubs and other sport organizations is a rule that addresses the taxability of income received by sporting organizations for sponsoring games.
WAC 458-20-244 - Food and food ingredients	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 7/1/2019 WSR 19-15-115	Adopted: 9/26/19 WSR 19-20-061	Recognize 2019 legislation	This rule provides guidelines for determining if food or food ingredients qualify for the retail sales tax and use tax exemptions under RCW 82.08.0293 and 82.12.0293 (collectively referred to in this rule as the "exemptions").
WAC 458-20-252 - Hazardous substance tax	Linda King	N/A - Anticipate CR-105		Filed CR-105: 10/22/2019 WSR 19-21-168	Adopted: 12/24/2019 WSR 20-02-055	Recognize 2019 legislation	WAC 458-20-252 provides detailed information on the Hazardous substance tax.
WAC 458-20-258 - Travel agents and tour operators	Nicole Ferguson	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^th quarter of 2019.	Recognize 2019 legislation	WAC 458-20-258 describes the business and occupation (B&O), and retail sales and use tax reporting responsibilities of persons providing travel agent or tour operator services.
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 February 19, 2019 WSR 19-05-068	Adopted April 30, 2019 WSR 19-10-057	Recognize 2019 legislation
WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Filed CR-105 September 20, 2019 WSR 19-20-015	Adopted: 12/03/2019 WSR 19-24-083	Recognize 2019 legislation	458-20-279 provides information about the requirements for the retail sales and use tax exemptions provided for clean alternative fuel vehicles by RCW 82.08.809 and 82.12.809, respectively, and the exemption from the 0.3 percent retail sales tax on retail sales of motor vehicles provided for high gas mileage vehicles by RCW 82.08.020(7) ("the exemptions").
WAC 458-20-27901 - New exemptions on sales/leases of alternative fuel passenger vehicles	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2020		Anticipate adoption in the 2^nd quarter of 2020	Recognize 2019 legislation	WAC 458-20-27901 is a new rule that will provide information on sales and use tax exemptions and other tax benefits related to alternative fueled vehicles.
WAC 458-20-XXX - New rule on higher education B&O tax surcharge	Patrick Murphy	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019		Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2020	Anticipate adoption in the 3^rd quarter of 2020	Recognize 2019 legislation	WAC 458-20-XXX will be a new rule that addresses the tax collection and other reporting responsibilities of marketplace facilitators.
WAC 458-20-XXX - Alternative fuel for commercial use vehicles	Rex Munger	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2018	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 1^st quarter of 2019.	New rule to recognize 2015, 2016, and 2017 legislation	The Department anticipates a new rule to explain the credits available to persons that purchase or lease qualifying alternative fuel commercial vehicles under Substitute House Bill 2884, Chapter 29, Laws of 2016.
WAC 458-20-XXX - Marketplace fairness collecting and reporting	Darius Massoudi	CR-101 Filed: 1/19/2018 WSR 18-03-126 (Withdrawn) 2nd CR-101 Filed: 2/16/2018 WSR 18-05-071 Public Meeting: 3/29/2018 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in the 1^stquarter of 2020.	N/A - Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	New rule to recognize 2017 and 2019 legislation.	The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017.
WAC 458-29A-400 - Leasehold excise tax- Exemptions	Linda King	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105: 10/21/2019 WSR 19-21-141	Anticipate adoption in the 1^st quarter of 2020	Recognize 2019 legislation	WAC 458-29A-400 explains the requirements and provides other details on the various exemptions from leasehold excise tax.
WAC 458-57-015 - WAC 458-57-015 Valuation of property, property subject to estate tax, how to calculate the tax	Melinda Mandell	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 12/04/2019 WSR 19-24-107	Anticipate adoption in 1^stquarter of 2020	Replaced by another rule	The rule applies to deaths occurring on or before May 16, 2005. It has been replaced with WAC 458-57-105 through WAC 458-57-165.
WAC 458-57-017 - WAC 458-57-017 Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption	Melinda Mandell	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 12/04/2019 WSR 19-24-107	Anticipate adoption in 1^stquarter of 2020	Repeal as outdated	WAC 458-57-017 explains the former Washington state generation-skipping transfer tax. The rule is being repealed because the generation-skipping transfer tax was repealed effective May 17, 2005.
WAC 458-57-135 - Washington estate tax return to be filed – Penalty for late filing – Interest on late payments – Waiver or cancellation of penalty – Application of payment	Darius Massoudi	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019	Anticipate CR-102 in the 4^th quarter of 2019	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020.	Recognize 2017 legislation and general updates	WAC 458-57-135 applies to deaths occurring on or after May 17, 2005, and discusses the due date for filing of Washington's estate tax return and payment of the tax due. It explains that a penalty is imposed on the taxes due with the state return when the return is not filed on or before the due date, and that interest is imposed when the tax due is not paid by the due date. The rule also discusses the limited circumstances under which the law allows the department of revenue to cancel or waive the penalty, and the procedure for requesting that cancellation or waiver.
WAC 458-61A-100 - Real estate excise tax	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105: 11/15/2019 WSR 19-23-062	Adopted: 1/31/2020 WSR 20-04-063	Recognize 2019 Legislation	WAC 458-61A-100 provides a general overview of the real estate excise tax.
WAC 458-61A-101 - Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 November 15, 2019 WSR 19-23-062	Adopted: 1/31/2020 WSR 20-04-063	Recognize 2019 legislation	WAC 458-61A-101 addresses the taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in Washington.
WAC 458-61A-102 - Real estate excise tax - Definitions	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 November 15, 2019 WSR 19-23-062	Adopted: 1/31/2020 WSR 20-04-063	Recognize 2019 legislation	WAC 458-61A-102 provides definitions applicable to the real estate excise tax.
WAC 458-61A-103 - Transfers involving an underlying debt.	Rex Munger	CR-101 Filed: 11/6/2018 WSR 18-22-111 Public Meeting: 12/13/2018 at 1:30 P.M.	CR-102 Filed: 1/18/2019 WSR 19-03-131 Public Hearing: 2/27/2019 at 10:00 A.M.	N/A - Anticipate CR-101	Adopted: 3/22/2019 WSR 19-08-015	General updates
WAC 458-61A-107 - Real estate excise tax - Option to purchase	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 November 15, 2019 WSR 19-23-062	Adopted: 1/31/2020 WSR 20-04-063	Recognize 2019 legislation	WAC 458-61A-107 describes the real estate tax treatment of transactions involving options to purchase property.
WAC 458-61A-113 - WAC 458-61A-113 - Timber, standing	Brenton Madison	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 1/15/2020 WSR 20-03-106	Anticipate adoption in 2nd quarter of 2020.	Recognize 2007 legislation	WAC 458-61A-113 addresses how the real estate excise tax applies to the sale of timber.
WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships	Rex Munger	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019	Anticipate CR-102 in the 4^th quarter of 2019		Anticipate adoption in 1^st quarter of 2020	General updates	WAC 458-61A-211 explains the circumstances under which the real estate excise tax does not apply to a transaction because it is a mere change in identity or form of an entity that holds real property.
WAC 458-61A-XXX - New rule on REET avoidance	Rex Munger	CR-101 Filed: 9/4/2019 WSR 19-18-084 Public Meeting: 10/16/2019 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in the 1^stquarter of 2020.	N/A - Anticipate CR-101	Anticipate adoption in the 2^nd quarter of 2020.	Recognize 2019 legislation.	New rule on REET avoidance – this rule will provide information about the application of a new real estate excise tax law that allows the Department to disregard the form of certain real estate transactions.
WAC 458-61A-XXX - Exemption for sale of self-help housing	Rex Munger	N/A - Anticipate CR-105		Anticipate CR-105 in the 3^rd quarter of 2019	Anticipate adoption in 4^th quarter of 2020	Recognize 2019 legislation	WAC 458-61A-XXX Exemption for sale of self-help housing – this rule will provide details on a new exemption from the real estate excise tax for certain sales of self-help housing to low-income households.
WAC 458-XX-XXX - New tax on vapor products	Miki Gearhart	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019	Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2020		Anticipate adoption in the 3^rd quarter of 2020	Recognize 2019 legislation	WAC 458-XX-XXXX New tax on vapor products

Annual rule updates

Rule and Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description
WAC 458-18-220 - Rates of interest	Leslie Mullin	N/A – Anticipate CR105	N/A – Anticipate CR105	CR-105 Filed: 10/11/2019 WSR 19-21-061	Adopted December 24, 2019 WSR 20-02-056	Must be amended by the 1st of January each year	These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 10/11/2019 WSR 19-21-061	Adopted: 12/24/2019 WSR 20-02-056	Annual updates.	The department is required by statute to annually update these rules to provide the information identified above.
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 10/11/2019 WSR 19-21-061	Adopted: 12/24/2019 WSR 20-02-056	Annual updates.	The department is required by statute to annually update these rules to provide the information identified above.
WAC 458-40-540 - Timber excise tax – Forest land values	Brenton Madison	CR-101 Filed: 8/20/2019 WSR 19-17-076 Public Meeting: 10/15/2019 at 10:00 A.M. Part 1 of meeting audio Part 2 of meeting audio	CR-102 Filed: 10/22/2019 WSR 19-21-156 Public Hearing: 12/3/2019 at 10:00 A.M.	N/A - Anticipate CR-101	Adopted: 12/23/2019 WSR 20-02-053	Must be amended by the 1st of January each year	This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments	Brenton Madison	CR-101 Filed: 1/24/2020 WSR 20-04-014 Public Meeting: 4/14/2020 at 10:00 A.M.	Anticipate CR-102 in 2nd quarter of 2020	N/A - Anticipate CR-101	Anticipate adoption in 2nd quarter of 2020	Semi-annual updates that are effective January 1st and July 1st of each year	WAC 458-40-660 provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.