|
458-20-17902 - Brokered natural gas—Use tax |
Jennifer Arnold |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates |
|
|
WAC 458-07-010 - Valuation and revaluation of real property—Introduction |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/10/2021
WSR 21-23-058
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-07-015 - Revaluation of real property |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/10/2021
WSR 21-23-058
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-14-127 - Reconvened boards – authority |
Leslie Mullin |
CR-101 Filed:
12/06/2017
WSR 17-24-126
Public Meeting:
01/10/18 at
10:00 a.m.
Anticipate second CR-101 in 3rd quarter of 2021.
|
CR-102 Filed:
04/03/2018
WSR 18-08-077
Public Hearing:
05/10/18 at
10:00 A.M.
Anticipate filing second CR-102 and conducting additional Public Hearing in the 1st Quarter of 2022.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates and to recognize 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 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-16-266 - Homeownership development |
Leslie Mullin |
CR-101 Filed:
1/08/2019
WSR 19-03-043
Public Meeting:
12/26/2018 at
10:00 a.m.
Anticipate second CR-101 in 3rd quarter of 2021.
|
Anticipate CR-102 in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
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 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2021 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-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 |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2021 legislation |
WAC 458-16A-120 describes how an assessor determines a claimant's combined disposable income.
|
|
WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures. |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2021 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 458-18-010 - Deferral of special assessments and/or property taxes - Definitions |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 4th quarter of 2021.
|
Anticipate adoption in the 1st quarter of 2022.
|
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 458-18-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers |
Leslie Mullin |
Anticipate CR-101 in the 4th quarter of 2021
|
Anticipate CR-102 in the 1st quarter of 2022
|
N/A
|
Anticipate adoption in the 2nd quarter of 2020
|
Recognize 2019 legislation |
WAC 458-18-210 describes the procedure for refunds of certain property taxes.
|
|
WAC 458-19-005 - Definitions |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
This rule contains definitions of the terms used throughout chapters 84.52 and 84.55 RCW and chapter 458-19 WAC in the administration of the system used to levy property taxes on taxable property within the state of Washington.
|
|
WAC 458-19-020 - Levy limit-Method of calculation |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
WACs 458-19-020, 458-19-060, and 458-19-065 to incorporate 2021 legislation, Engrossed Substitute House Bill 1189. This legislation authorizes local governments to establish Local Tax Increment Finance areas to fund public improvements.
|
|
WAC 458-19-045 - Levy limit—Removal of limit (lid lift) |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 3rd quarter of 2021.
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-19-060 - Emergency medical service levy |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
WACs 458-19-020, 458-19-060, and 458-19-065 to incorporate 2021 legislation, Engrossed Substitute House Bill 1189. This legislation authorizes local governments to establish Local Tax Increment Finance areas to fund public improvements.
|
|
WAC 458-19-065 - Levy limit-Protection of future levy capacity |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
WACs 458-19-020, 458-19-060, and 458-19-065 to incorporate 2021 legislation, Engrossed Substitute House Bill 1189. This legislation authorizes local governments to establish Local Tax Increment Finance areas to fund public improvements.
|
|
WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
This rule describes the prorationing process used to establish a consolidated levy rate when the assessor finds the statutory aggregate levy rate exceeds five dollars and ninety cents.
|
|
WAC 458-19-075 - Constitutional one percent limit calculation |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/16/2021
WSR 21-23-085
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
This rule explains how to determine if the constitutional one percent limit on regular property tax levies is being exceeded and the sequence in which levy rates will be reduced or eliminated in accordance with RCW 84.52.010 if the constitutional one percent limit is exceeded.
|
|
WAC 458-19-085 - Refunds—Procedures—Applicable limits. |
Leslie Mullin |
Anticipate CR-101 in the 3rd quarter of 2021.
|
Anticipate CR-102 in the 4th quarter of 2021.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates and to recognize 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 458-19-550 - State levy—Apportionment between cities |
Leslie Mullin |
Anticipate CR-101 in the 4th quarter of 2021.
|
Anticipate CR-102 in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 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 458-20-100 - Informal administrative reviews |
Chelsea Brenegan |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-119 - Sales by caterers and food service contractors |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-134 - Commercial or industrial use |
Leslie Mullin |
N/A
|
N/A
|
CR-105 Filed:
11/10/2021
WSR 21-23-055
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-13501 - Timber harvest operations |
Brenton Madison |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
General updates |
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 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
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.
Anticipate second CR-101 filing and additional Public Meeting in the 4th quarter of 2021.
|
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 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
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 |
CR-101 Filed:
3/18/2020
WSR 20-07-113
Public Meeting:
4/15/2020 at
11:00 a.m.
|
CR-102 Filed:
5/01/2020
WSR 20-10-068
Public Hearing:
6/10/2020 at
10:00 a.m.
Anticipate second CR-102 filing and additional Public Hearing in the 4th quarter of 2021.
|
N/A
|
Anticipate CR-103 in 1st quarter of 2022.
|
General updates |
This rule discusses the business and occupation (B&O) tax and retail sales and use tax reporting responsibilities of persons who engage in duplicating activities, or who provide mailing bureau or direct mail services in Washington.
|
|
WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes |
Patrick Watkins |
CR-101 Filed:
11/30/2021
WSR 21-24-074
Public Meeting:
01/12/22 at
10:30 a.m.
|
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
General updates |
The Department is considering updating this rule for a number of reasons, including: a) incorporating existing provisions for sourcing sales of tangible personal property found in WAC 458-20-193(Part 2), b) incorporating provisions and examples that clarify the Department’s existing historical policies for use tax sourcing, c) reorganizing and reformatting, d) clarifying existing provisions and examples in the rule to ensure the Department’s existing historical policies are clearly represented, e) retitling the rule to better represent the content and scope of the rule, and f) clarifying or incorporating any other relevant or related information based on external stakeholder comments.
|
|
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 second CR-101 filing and additional Public Hearing in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates |
WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
|
|
WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 legislation |
This rule explains the application of business and occupation (B&O), retail sales, and use taxes to persons operating hospitals as defined in RCW 70.41.020; nursing homes as defined in RCW 18.51.010; assisted living facilities as defined in RCW 18.20.020; adult family homes as defined in RCW 70.128.010; and similar health care facilities.
|
|
WAC 458-20-169 - Nonprofit organizations |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in 3rd quarter of 2022.
|
Recognize 2021 legislation |
WAC 458-20-169 describes the most common B&O, retail sales, and use tax considerations relevant to nonprofit organizations.
|
|
WAC 458-20-17001 - Government contracting—Construction, installations, or improvements to government real property |
Patrick Watkins |
CR-101 Filed:
10/25/2021
WSR 21-22-027
Public Meeting:
11/17/21 at
11:00 a.m.
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.
|
N/A
|
Anticipate adoption in the 4th quarter of 2021.
|
General updates |
|
|
WAC 458-20-171 - Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic |
Darius Massoudi |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates |
|
|
WAC 458-20-178 - Use tax |
Brenton Madison |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
General update |
|
|
WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington |
Katie Koontz |
CR-101 Filed:
08/31/2021
WSR 21-18-094
Public Meeting:
09/28/21 at
10:00 a.m.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 1st quarter of 2022.
|
General updates |
The Department intends to update this rule to ensure consistency with statutory language. The Department is soliciting public comments from the public on possible rule making concerning the provision in WAC 458-20-181 that states, “Charges made for drydocking are not subject to the retail sales tax provided such charges are shown as an item separate from charges made for repairing.” This provision may conflict with the definition of “selling price” in RCW 82.08.010. The Department also intends to amend the rule to accurately reflect current practices of drydocking and practices regarding vessel haul out and vessel repair.
|
|
WAC 458-20-18301 - Athletic and fitness facilities |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 1st quarter of 2022.
|
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.
|
N/A
|
Anticipate adoption in the 3rd quarter of 2022.
|
New rule to recognize 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 458-20-193 - Interstate sales of tangible personal property |
Brenton Madison |
CR-101 Filed:
10/02/2018
WSR 18-20-095
Anticipate second CR-101 filing and additional Public Meeting in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
|
N/A
|
Emergency Filed:
9/26/2018
WSR 18-20-045
2nd Emergency Adoption:
1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
WSR 19-19-079
5th Emergency Adoption:
WSR 20-04-015
6th Emergency Adoption:
WSR 20-12-009
7th Emergency Adoption:
WSR 21-06-026
Anticipate adoption in 1st quarter of 2022.
|
Recognize Wayfair decision and 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 458-20-19402 - Single factor receipts apportionment – Generally |
Patrick Murphy |
CR-101 Filed:
07/31/2017
WSR 17-16-113
Public Meeting:
09/11/2017 at
1:00 p.m.
2nd CR-101 Filed:
10/26/2021
WSR 21-22-032
Public Meeting:
01/19/2022 at
1:00 p.m.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
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 458-20-195 - Taxes, deductibility |
Melinda Mandell |
N/A
|
N/A
|
Anticipate CR-105 in the 1st quarter of 2022.
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2021 legislation |
The department is amending this rule to incorporate 2020 legislation, Substitute House Bill 2246. The purpose of this legislation was to reorganize laws related to environmental health without making any substantive policy changes, specifically, adding a new title to the Revised Code of Washington to be codified as Title 70A RCW. The amendments proposed for this rule also include those to remove outdated language and for general readability purposes.
|
|
WAC 458-20-196 - Bad debts |
Jennifer Arnold |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
General update |
|
|
WAC 458-20-217 - Lien for taxes |
Darius Massoudi |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-221 - Collection of use tax by retailers and selling agents. |
Brenton Madison |
Filed CR-101:
10/02/2018
WSR 18-20-098
Anticipate second CR-101 filing and additional Public Meeting in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
|
N/A
|
Emergency Filed:
9/26/2018
WSR 18-20-045
2nd Emergency Adoption:
1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
9/17/19
WSR 19-19-079
5th Emergency Adoption:
1/24/20
WSR 20-04-015
6th Emergency Adoption:
WSR 20-12-009
7th Emergency Adoption:
WSR 21-06-026
Anticipate adoption in 1st quarter of 2022.
|
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 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations |
Darius Massoudi |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
|
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
Recognize 2019 legislation |
WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations.
|
|
WAC 458-20-238 - Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents |
Ryan Becklean |
N/A
|
N/A
|
CR-105 Filed:
11/10/2021
WSR 21-23-059
|
Anticipate adoption in the 1st quarter of 2022.
|
Recognize 2021 legislation |
|
|
WAC 458-20-244 - Food and food ingredients |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022.
|
Anticipate adoption in the 3rd quarter of 2022.
|
Recognize 2021 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 458-20-249 - Artistic and Cultural Organizations |
Leslie Mullin |
N/A
|
N/A
|
Anticipate CR-105 in the 2nd quarter of 2022
|
Anticipate adoption in the 3rd quarter of 2022
|
Recognize 2021 legislation |
This rule explains deductions and exemptions from Washington business and occupation tax, retail sales tax, and use tax as applied to artistic and cultural organizations.
|
|
WAC 458-20-252 - Hazardous substance tax |
Darius Massoudi |
Anticipate CR-101 and Public Meeting in the 1st quarter of 2022.
|
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.
|
N/A
|
Anticipate adoption in the 2nd quarter of 2022.
|
General updates. |
WAC 458-20-252 provides detailed information on the Hazardous substance tax.
|
|
WAC 458-20-261 - Commute trip reduction incentives |
Darius Massoudi |
N/A
|
N/A
|
Anticipate CR-105 in the 4th quarter of 2021
|
Anticipate adoption in the 1st quarter of 2022
|
Recognize 2021 legislation |
The department is amending this rule to incorporate 2020 legislation, Substitute House Bill 2246. The purpose of this legislation was to reorganize laws related to environmental health without making any substantive policy changes, specifically, adding a new title to the Revised Code of Washington to be codified as Title 70A RCW. The amendments proposed for this rule also include those to remove outdated language and for general readability purposes.
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WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing |
Jessi Brimigion |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
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Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
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N/A
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Anticipate adoption in the 3rd quarter of 2022.
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Recognize 2021 legislation |
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WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources |
Brenton Madison |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
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Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
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N/A
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Anticipate adoption in the 2nd quarter of 2022.
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Recognize 2019 legislation |
Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.
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WAC 458-20-277 - Certified service provider((s))—Compensation |
Matthew Largent |
CR-101 Filed:
01/04/2021
WSR 21-02-051
Public Meeting:
01/27/2021 at
10:00 a.m.
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CR-102 Filed:
03/24/2021
WSR 21-07-141
Public Hearing:
04/29/2021 at
10:00 a.m.
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N/A
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Adopted:
06/25/2021
WSR 21-14-015
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The department is amending WAC 458-20-277 to incorporate changes to the certified service provider contract adopted by the Streamlined Sales Tax Governing Board that become effective January 1, 2021. |
This rule explains the monetary allowances for certified service providers (CSPs) with respect to CSP-compensated sellers. The rule also lists rights and responsibilities applicable to these CSPs when collecting and remitting retail sales and use taxes in Washington.
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WAC 458-20-27901 - New exemptions on sales/leases of alternative fuel passenger vehicles |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
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Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
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N/A
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Anticipate adoption in the 1st quarter of 2022.
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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.
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WAC 458-20-282 - Marketplace collecting and reporting |
Darius Massoudi |
CR-101 Filed:
11/03/2020
WSR 20-22-090
Public Meeting:
12/16/2020 at
10:00 a.m.
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CR-102 Filed:
03/16/2021
WSR 21-07-065
Public Hearing:
04/28/2021 at
10:00 a.m.
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N/A
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Adopted
06/01/2021
WSR 21-12-084
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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.
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WAC 458-20-XXX - New rule on workforce education investment surcharge - Select advanced computing businesses |
Leslie Mullin |
CR-101 Filed:
02/17/2021
WSR 21-05-068
Public Meeting:
03/10/2021 at
10:00 a.m.
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CR-102 Filed:
07/28/2021
WSR 21-16-050
Public Hearing:
09/08/2021 at
10:00 a.m.
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N/A
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Anticipate adoption in the 3rd quarter of 2021.
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Recognize 2020 legislation |
This rule will provide information about the taxability and surcharge for select advanced computing businesses as described in RCW 82.04.299.
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WAC 458-20-XXX - New Rule on Exemptions - Working Families - Eligible low-income persons - Penalties |
Chelsea Brenegan |
CR-101 Filed:
10/26/2021
WSR 21-22-033
Public Meeting:
11/15/2021 at
6:30 p.m.
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Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
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N/A
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Anticipate adoption in the 2nd quarter of 2022.
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Recognize 2021 legislation. |
The Department intends to create a rule to clarify eligibility requirements and program administration standards, including application submission procedures. The Department is soliciting public comments on possible rule making considerations relating to a number of topics including, but not limited to: proof of identification, proof of state residency, proof of income, verification of qualifying children, determination of application due dates of original and amended claims, and preferred communication channels.
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WAC 458-29A-600 - Leasehold excise tax—Collection and administration |
Leslie Mullin |
N/A
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N/A
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CR-105 Filed:
11/10/2021
WSR 21-23-056
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Anticipate adoption in the 1st quarter of 2022.
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Recognize 2021 legislation |
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WAC 458-61A-1001 - Graduated real estate excise tax rates - Exceptions to graduated rates - Disregarded transactions |
Brenton Madison |
CR-101 Filed:
1/15/2021
WSR 21-03-054
Public Meeting:
2/16/2021 at
10:00 a.m.
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CR-102 Filed:
04/26/2021
WSR 21-10-023
Public Hearing:
06/8/2021 at
10:00 a.m.
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N/A
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Adopted
June 29, 2021
WSR 21-14-034
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Recognize 2019 legislation |
WAC 458-61A-XXXX 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.
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WAC 458-61A-113 - Timber, standing |
Brenton Madison |
N/A-Anticipate CR-105
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N/A-Anticipate CR-105
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Filed CR-105:
1/15/2020
WSR 20-03-106
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Adopted:
4/6/2020
WSR 20-09-034
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Recognize 2019 legislation |
Updating WAC 458-61A-113, to reflect the real estate excise tax exemption for sales of standing timber taxable under RCW 82.04.260(12)(d), provided in SHB 1513 (2007), codified in RCW 82.45.195.
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WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships |
Leslie Mullin |
N/A
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N/A
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Anticipate CR-105 in the 2nd quarter of 2022.
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Anticipate adoption in 3rd quarter of 2022.
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Recognize 2021 legislation |
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.
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WAC 458-61A-214 - Nominee |
Brenton Madison |
CR-101 Filed:
09/15/2021
WSR 21-19-077
Public Meeting:
10/19/21 at
10:00 a.m.
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Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.
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N/A
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Anticipate adoption in the 4th quarter of 2021.
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General updates |
The Department plans to amend WAC 458-61A-214, which describes the application of the real estate excise tax in transfers involving a nominee. The proposed amendments are intended to resolve an existing conflict within the rule, specifically by replacing the example in WAC 458-61A-214(5)(b) with a new one. Presently, the example in subsection (5)(b) of the rule is in conflict with the exemption requirements described in subsection (3) of the rule. The Department is also proposing several other amendments to the rule in order to improve the rule’s clarity and usefulness.
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WAC 458-61A-XXX - Exemption for sale of self-help housing |
Rex Munger |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.
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Anticipate CR-102 in the 4th quarter of 2021.
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N/A
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Anticipate adoption in 1st quarter of 2022.
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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.
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WAC 458-XX-XXX - New tax on vapor products |
Katie Koontz |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.
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Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.
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N/A
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Anticipate adoption in the 3rd quarter of 2022.
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Recognize 2019 legislation |
WAC 458-XX-XXXX New tax on vapor products
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