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 458-12-055 - Taxable situs—Real property.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 07/12/2018 WSR 18-15-022	Anticipate adoption in the 4^th quarter of 2018.	Recognize 2018 legislation	WAC 458-12-055 explains the location of the taxable situs for real property.
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 3^rdquarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	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. Anticipate	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	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. Anticipate filing second CR-102 and conducting additional Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	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-XXX - Exemption for multipurpose senior citizen centers	Leslie Mullin	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 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 458-19-085 - Refunds—Procedures—Applicable limits.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Anticipate CR-105 in the 4^th quarter of 2018	Anticipate adoption in the 1^st quarter of 2019	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.	N/A - Anticipate CR-102.	Anticipate adoption in the 4^th quarter of 2018	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 2018	Anticipate CR-102 in the 4^th quarter of 2018	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2019	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 458-20-13601 - 01Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment	Rex Munger	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.	N/A	Anticipate adoption in the 4^th quarter of 2018	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	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	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 458-20-15503 - Digital products	Aaron Deggs	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 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	General updates	WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
WAC 458-20-179 - Public utility tax	Rex Munger	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 8/09/2018 WSR 18-17-055	Anticipate adoption in the 4^th quarter of 2018.	Recognize 2018 legislation	This rule explains the public utility tax (PUT) imposed by chapter 82.16 RCW.
WAC 458-20-18301 - Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and Public Meeting in 2^nd quarter of 2018	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	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 458-20-19402 - 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 2^nd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 3^rd/4^th quarter of 2018	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 458-20-24001 - Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010	Tim Danforth	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018.	Recognize 2017 legislation.	WAC 458-20-24001 describes the sales and use tax deferral program given to eligible investment projects to promote economic stimulation, create new employment opportunities in distressed areas, and reduce poverty in certain distressed counties of the state.
WAC 458-20-244 - Food and food ingredients	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in the 1^st quarter of 2018	Anticipate adoption in the 2^nd quarter of 2018	Recognize 2017 legislation	WAC 458-20-244 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	Darius Massoudi	CR-101 Filed: 4/25/2018 WSR 18-10-038 Public Meeting: 6/6/2018 at 10:00 A.M.	CR-102 Filed: 7/13/2018 WSR 18-15-023 Public Hearing: 9/12/2018 at 10:00 a.m.	N/A - Anticipate CR-101	Anticipate adoption in the 3^rd quarter of 2018.		WAC 458-20-252 explains the hazardous substance tax.
WAC 458-20-260 - Oil spill response and administration tax.	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 7/18/2018 WSR 18-15-082	Anticipate adoption in the 4^th quarter of 2018.	Recognize 2018 legislation	This rule explains the provisions of chapter 82.23B RCW, which imposes an oil spill response tax and an oil spill administration tax.
WAC 458-20-273 - Renewable energy system cost recovery	Aaron Deggs	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in the 2^nd quarter of 2018	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-20-273 explains the renewable energy system cost recovery program provided in RCW 82.16.110 through 82.16.130. This program authorizes an incentive payment based on production to offset the costs associated with the purchase of renewable energy systems located in Washington state that generate electricity.
WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles	Rex Munger	Anticipate CR-101 and Public Meeting in the 2^nd quarter of 2018	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	Recognize 2015 and 2016 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-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	Adam Wolfson	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 3^rd quarter of 2018	N/A - Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018		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 458-57-135 - Washington estate tax return to be filed – Penalty for late filing – Interest on late payments – Waiver or cancellation of penalty – Application of payment	Sam Thompson	Anticipate CR-101 and Public Meeting in the 1^st quarter of 2018	Anticipate CR-102 in the 2^nd quarter of 2018	N/A - Anticipate CR-101	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	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 458-65A-XXXX - Unclaimed property appeals through the administrative procedure act	Joseph Vidal	Anticipate CR-101 and Public Meeting in the 2^nd quarter of 2018.	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018.	N/A - Anticipate CR-101	Anticipate adoption in the 4^th quarter of 2018.		This new section will provide the option of an Administrative Procedure Act (APA) appeal to those impacted by specific agency actions of the Department of Revenue in the administration of Unclaimed Property, RCW 63.29.340 – Interest and Penalties.