|
458-20-17001 - Government contracting—Construction, installations, or improvements to government real property |
Jennifer Martin |
Anticipate CR-101 and Public Meeting in the 2nd quarter of 2020.
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
|
|
Anticipate adoption in the 4th quarter of 2020.
|
General updates |
|
|
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 |
Patrick Murphy |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2020.
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2020.
|
|
Anticipate adoption in the 1st quarter of 2021.
|
General updates |
|
|
458-20-17902 - Brokered natural gas—Use tax |
Jennifer Arnold |
Anticipate CR-101 and Public Meeting in the 2nd quarter of 2020
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020
|
|
Anticipate adoption in the 4th quarter of 2020.
|
General updates |
|
|
458-20-186 - Tax on cigarettes |
Erin Summers |
N/A – Anticipate CR-105
|
|
CR-105 Filed:
2/14/2020
WSR 20-05-062
|
Anticipate adoption in 2nd quarter of 2020.
|
General update |
WAC 458-20-186 explains the tax liabilities of persons who sell, use, consume, handle, possess, or distribute cigarettes in Washington.
|
|
WAC 428-61A-XXX - New rule on Graduated REET |
Brenton Madison |
Anticipate CR-101 and Public Meeting in the 2nd quarter of 2020.
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
|
|
Anticipate adoption in the 4th 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 2nd quarter of 2020.
|
N/A – Anticipate CR-102
|
Anticipate adoption in the 4th quarter 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.
2nd CR-102 Filed:
WSR 19-06-057
2nd 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.
2nd CR-102 Filed:
WSR 19-06-057
2nd 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:
12/26/2018 at 10:00 a.m.
|
Anticipate CR-102 in the 2nd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 3rd quarter of 2020.
|
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 1st 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 3rd quarter of 2019
|
Anticipate adoption in 4th 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 2nd quarter of 2020.
|
Anticipate CR-102 in the 3rd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 4th 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 2nd quarter of 2020.
|
Anticipate CR-102 in the 3rd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 4th quarter 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 458-20-103 - Time and place of sale |
Tim Danforth |
CR-101 Filed:
2/14/2020
WSR 20-05-063
Public Meeting:
3/25/2020 at 10:00 A.M.
|
Anticipate CR-102 in 2nd quarter of 2020
|
N/A - Anticipate CR-101
|
Anticipate adoption in 3rd quarter of 2020.
|
General updates |
WAC 458-20-103 provides general information for determining where and when a sale takes place for B&O and sales tax purposes.
|
|
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 2nd quarter of 2020.
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 4th quarter 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 3rd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 4th 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 |
CR-101 Filed:
3/18/2020
WSR 20-07-113
Public Meeting:
4/15/2020 at 11:00 A.M.
|
Anticipate CR-102 in 2nd quarter of 2020
|
N/A
|
Anticipate CR-103 in 2nd quarter of 2020
|
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 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals |
Leslie Mullin |
Anticipate CR-101 and Public Meeting in the 2nd quarter of 2020.
|
Anticipate CR-102 in the 3rd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in the 4th 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 2nd quarter of 2020.
|
Anticipate CR-102 in the 2nd quarter of 2020.
|
N/A - Anticipate CR-101
|
Anticipate adoption in 3rd 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 1st quarter of 2020.
|
Anticipate adoption in 2nd quarter 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 3rd quarter of 2020.
|
N/A – Anticipate CR-102
|
Anticipate adoption in the 4th 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 4th quarter of 2018.
|
Anticipate CR-102 and Public Hearing in 1st 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 3rd quarter of 2019.
|
N/A - Anticipate CR-101
|
Anticipate adoption in 4th 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:
1/27/2020
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 2nd quarter of 2020.
|
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
|
N/A – Anticipate CR-102
|
Anticipate adoption in the 4th quarter of 2020.
|
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 1st quarter of 2020.
|
N/A - Anticipate CR-105
|
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
Anticipate adoption in 2nd 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.
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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.
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Anticipate CR-102 and Public Hearing in the 2nd quarter of 2020.
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N/A – Anticipate CR-102
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Anticipate adoption in the 4th quarter of 2020.
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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.
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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.
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Anticipate CR-102 and Public Hearing in the 4th quarter of 2019.
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N/A – Anticipate CR-101
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Anticipate adoption in the 1st quarter of 2020.
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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.
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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
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Anticipate CR-102 and Public Hearing during 1st quarter of 2020.
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N/A - Anticipate CR-101
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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
Anticipate adoption in the 3rd quarter of 2020.
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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.
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WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection |
Patrick Murphy |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Anticipate CR-105 in the 3rd quarter of 2019.
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Anticipate adoption in 4th quarter of 2019.
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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.
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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 2nd quarter of 2020.
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Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
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Anticipate adoption in the 4th quarter of 2020
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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.
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WAC 458-20-236 - Baseball clubs and other sport organizations |
Leslie Mullin |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Filed CR-105
4/30/2019
WSR 19-10-065
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Repealed:
7/23/2019
WSR 19-15-114
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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.
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WAC 458-20-243 - Litter Tax |
Katie Koontz |
CR-101 Filed:
3/18/2020
WSR 20-07-112
Public Meeting:
4/16/2020 at 10:00 A.M.
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Anticipate CR-102 in 2nd quarter of 2020
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N/A
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Anticipate CR-103 in 2nd quarter of 2020
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The Department has received comments and questions regarding the administration of WAC 458-20-243, particularly as it relates to clarifying business use, and the consumption of items on the premises for certain business types. New examples are being added to the rule to help address these concerns. The Department intends to provide clarity in these areas, and may update other parts of the rule based on comments received. |
Chapter 82.19 RCW imposes a litter tax on manufacturers, wholesalers, and retailers of certain products. Litter tax is imposed independently of the business and occupation (B&O) tax and retail sales and use taxes. RCW 82.19.010. This section provides detailed information about the litter tax, including the measure of the tax, the products to which the tax applies, and specific exemptions from the tax.
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WAC 458-20-244 - Food and food ingredients |
Brenton Madison |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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CR-105 Filed:
7/1/2019
WSR 19-15-115
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Adopted:
9/26/19
WSR 19-20-061
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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").
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WAC 458-20-252 - Hazardous substance tax |
Linda King |
N/A - Anticipate CR-105
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Filed CR-105:
10/22/2019
WSR 19-21-168
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Adopted:
12/24/2019
WSR 20-02-055
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Recognize 2019 legislation |
WAC 458-20-252 provides detailed information on the Hazardous substance tax.
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WAC 458-20-258 - Travel agents and tour operators |
Nicole Ferguson |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Anticipate CR-105 in the 3rd quarter of 2019.
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Anticipate adoption in 4th quarter of 2019.
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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.
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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 2nd quarter of 2020
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Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020
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Anticipate adoption in the 3rd quarter of 2020.
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Recognize 2019 legislation |
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WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles |
Leslie Mullin |
N/A – Anticipate CR-105
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N/A – Anticipate CR-105
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Filed CR-105
September 20, 2019
WSR 19-20-015
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Adopted:
12/03/2019
WSR 19-24-083
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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").
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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 2nd quarter of 2020.
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Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
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Anticipate adoption in the 4th quarter of 2020.
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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-XXX - New rule on higher education B&O tax surcharge |
Patrick Murphy |
Anticipate CR-101 and Public Meeting in the 4th quarter of 2019
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Anticipate CR-102 and Public Hearing in the 2nd quarter of 2020
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Anticipate adoption in the 3rd quarter of 2020
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Recognize 2019 legislation |
WAC 458-20-XXX will be a new rule that addresses the tax collection and other reporting responsibilities of marketplace facilitators.
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WAC 458-20-XXX - Alternative fuel for commercial use vehicles |
Rex Munger |
Anticipate CR-101 and Public Meeting in the 3rd quarter of 2018
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Anticipate CR-102 and Public Hearing in the 4th quarter of 2018
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N/A – Anticipate CR-102
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Anticipate adoption in the 1st quarter of 2019.
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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.
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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.
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Anticipate CR-102 and Public Hearing in the 2nd quarter of 2020.
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N/A - Anticipate CR-102
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Anticipate adoption in the 3rd quarter of 2020.
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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 458-29A-400 - Leasehold excise tax-Exemptions |
Leslie Mullin |
N/A-Anticipate CR-105
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N/A-Anticipate CR-105
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Filed CR-105:
10/21/2019
WSR 19-21-141
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Adopted:
3/17/2020
WSR 20-07-102
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Recognize 2019 legislation |
The department is amending WAC 458-29A-400 to reflect 2019 legislation that exempts certain leasehold interests in arenas with a seating capacity of more than two thousand from the leasehold excise tax.
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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
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N/A - Anticipate CR-105
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CR-105 Filed:
12/04/2019
WSR 19-24-107
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Adopted:
3/03/2020
WSR 20-06-071
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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.
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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
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N/A - Anticipate CR-105
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CR-105 Filed:
12/04/2019
WSR 19-24-107
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Adopted:
3/03/2020
WSR 20-06-071
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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.
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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 |
CR-101 Filed:
3/18/2020
WSR 20-07-111
Public Meeting:
4/15/2020 at 10:00 A.M.
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Anticipate adoption in 2nd Quarter of 2020
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N/A
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Anticipate CR-102 in 2nd Quarter of 2020.
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Recognize 2017 legislation and general updates |
This rule 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.
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WAC 458-61A-100 - Real estate excise tax |
Rex Munger |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Filed CR-105:
11/15/2019
WSR 19-23-062
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Adopted:
1/31/2020
WSR 20-04-063
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Recognize 2019 Legislation |
WAC 458-61A-100 provides a general overview of the real estate excise tax.
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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
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N/A - Anticipate CR-105
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Filed CR-105
November 15, 2019
WSR 19-23-062
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Adopted:
1/31/2020
WSR 20-04-063
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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.
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WAC 458-61A-102 - Real estate excise tax - Definitions |
Brenton Madison |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Filed CR-105
November 15, 2019
WSR 19-23-062
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Adopted:
1/31/2020
WSR 20-04-063
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Recognize 2019 legislation |
WAC 458-61A-102 provides definitions applicable to the real estate excise tax.
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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.
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CR-102 Filed:
1/18/2019
WSR 19-03-131
Public Hearing:
2/27/2019 at 10:00 A.M.
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N/A - Anticipate CR-101
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Adopted:
3/22/2019
WSR 19-08-015
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General updates |
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WAC 458-61A-107 - Real estate excise tax - Option to purchase |
Brenton Madison |
N/A - Anticipate CR-105
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N/A - Anticipate CR-105
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Filed CR-105
November 15, 2019
WSR 19-23-062
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Adopted:
1/31/2020
WSR 20-04-063
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Recognize 2019 legislation |
WAC 458-61A-107 describes the real estate tax treatment of transactions involving options to purchase property.
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WAC 458-61A-113 - 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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CR-105 Filed:
1/15/2020
WSR 20-03-106
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Anticipate adoption in 2nd quarter of 2020.
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Recognize 2007 legislation |
WAC 458-61A-113 addresses how the real estate excise tax applies to the sale of timber.
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WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships |
Rex Munger |
Anticipate CR-101 and Public Meeting in the 1st quarter of 2020.
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Anticipate CR-102 in the 2nd quarter of 2020.
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Anticipate adoption in 3rd quarter of 2020.
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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.
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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.
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Anticipate CR-102 and Public Hearing in the 2nd quarter of 2020.
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N/A - Anticipate CR-101
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Anticipate adoption in the 3rd quarter of 2020.
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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.
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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 2nd quarter of 2020.
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Anticipate CR-102 in the 3rd quarter of 2020
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Anticipate adoption in 4th quarter of 2020.
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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 |
Miki Gearhart |
Anticipate CR-101 and Public Meeting in the 2nd quarter of 2020.
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Anticipate CR-102 and Public Hearing in the 3rd quarter of 2020.
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Anticipate adoption in the 4th quarter of 2020
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Recognize 2019 legislation |
WAC 458-XX-XXXX New tax on vapor products
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