Skip to main content

Important!

Due to the pandemic, our offices are closed to the public. Please visit our Contact page for support options.

COVID-19 business relief is available. El alivio comercial de COVID-19 está disponible.

Home
  • Laws & rules
  • Careers
  • Contact
  • About
  • Log in

Search Google Appliance

  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
Home / Find a law or rule / Rule-Making Agenda
Print

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 or text notifications.

Current rule making activity

Rule and Titlesort descending Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description
WAC 458-20-XXX - New rule on advanced computing businesses Leslie Mullin

CR-101 Filed:
2/17/2021
WSR 21-05-068

Public Meeting:
3/10/2021 at
10:00 a.m.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 2nd quarter of 2021.

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.

WAC 458-20-267 - Annual tax performance reports for certain tax preferences Jennifer Martin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/10/2020
WSR 20-17-043

Adopted:
11/03/2020
WSR 20-22-089

Recognize 2020 legislation

WAC 458-20-267 explains how to file an annual tax performance report, the information that must be included in the report, due dates for filing, and other filing requirements.

WAC 458-16-110 - Applications-Who must file, initial applications, annual declarations, appeals, filing fees, penalties, and refunds Leslie Mullin

N/A

N/A

CR-105 Filed:
10/01/2020
WSR 20-20-059

Adopted:
12/09/2020
WSR 21-01-063

Recognize 2020 legislation

This rule explains the requirements in RCW 84.36.815 that property owners must follow to apply for and renew all real and personal property exemptions or leasehold excise tax exemptions under chapter 84.36 RCW. It also explains the late filing penalty that is due whenever an application or renewal declaration is received after the filing deadline.

WAC 458-20-249 - Artistic and Cultural Organizations Melinda Mandell

N/A

N/A

CR-105 Filed:
10/06/2020
WSR 20-20-114

Adopted:
12/09/2020
WSR 21-01-064

Recognize 2020 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 458-20-18301 - Athletic and fitness facilities Leslie Mullin

Anticipate CR-101 and Public Meeting in 4th quarter of 2021.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.

N/A – Anticipate CR-102

Anticipate adoption in the 2nd quarter of 2022.

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 458-20-196 - Bad debts 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 CR-101

Anticipate adoption in the 1st quarter of 2022.

General update
WAC 458-20-236 - Baseball clubs and other sport organizations Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

Filed CR-105
4/30/2019
WSR 19-10-065

Repealed:
7/23/2019
WSR 19-15-114

In 2010, the Legislature amended RCW 82.04.460 and enacted RCW 82.04.462 which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.

WAC 458-20-236 titled, Baseball clubs and other sport organizations is a rule that addresses the taxability of income received by sporting organizations for sponsoring games.

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
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 2nd quarter of 2021.

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 458-02-200 - Business licensing service—Applications, licenses, renewals—Fees((—Posting)) Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/10/2020
WSR 20-19-041

Adopted:
11/24/2020
WSR 20-24-067

Recognize 2020 legislation

Business licensing service—Applications, licenses, renewals—Fees((—Posting))

WAC 458-16-150 - Cessation of use-Taxes collectible for prior years Leslie Mullin

N/A

N/A

CR-105 Filed:
10/01/2020
WSR 20-20-059

Adopted:
12/09/2020
WSR 21-01-063

Recognize 2020 legislation

This rule explains what occurs when property loses its tax exempt status and is placed back on the tax rolls. It also describes the back taxes and interest that are collected when an exempt use ceases, unless the property has been exempt for more than ten consecutive years or is otherwise exempt from the provisions of RCW 84.36.810.

WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles Leslie Mullin

N/A – Anticipate CR-105

N/A – Anticipate CR-105

Filed CR-105
September 20, 2019
WSR 19-20-015

Adopted:
12/03/2019
WSR 19-24-083

Recognize 2019 legislation

458-20-279 provides information about the requirements for the retail sales and use tax exemptions provided for clean alternative fuel vehicles by RCW 82.08.809 and 82.12.809, respectively, and the exemption from the 0.3 percent retail sales tax on retail sales of motor vehicles provided for high gas mileage vehicles by RCW 82.08.020(7) ("the exemptions").

WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax Brenton Madison

N/A

N/A

CR-105 Filed:
9/24/2020
WSR 20-20-006

Adopted:
12/16/2020
WSR 21-01-130

This proposal corrects typographical errors in subsection (5)(a).

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 458-20-221 - Collection of use tax by retailers and selling agents. Tim Danforth

Filed CR-101:
10/02/2018
WSR 18-20-098

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A - Anticipate CR-101

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

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 458-20-261 - Commute trip reduction incentives Leslie Mullin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/20/2020
WSR 20-18-008

Adopted:
11/03/2020
WSR 20-22-093

Recognize 2020 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 458-19-075 - Constitutional one percent limit calculation Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/14/2020
WSR 20-19-071

Adopted:
11/24/2020
WSR 20-24-065

Recognize 2020 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 458-18-010 - 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 458-19-005 - Definitions Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/14/2020
WSR 20-19-071

Adopted:
11/24/2020
WSR 20-24-065

Recognize 2020 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 458-20-15503 - 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 2nd quarter of 2021.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.

N/A – Anticipate CR-101

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 458-20-141 - 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-101

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 458-61A-XXX - Exemption for sale of self-help housing Rex Munger

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2021.

Anticipate CR-102 in the 4th quarter of 2021.

N/A

Anticipate adoption in 1st quarter of 2022.

Recognize 2019 legislation

WAC 458-61A-XXX Exemption for sale of self-help housing – this rule will provide details on a new exemption from the real estate excise tax for certain sales of self-help housing to low-income households.

WAC 458-20-263 - 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.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.

N/A - Anticipate CR-101

Anticipate adoption in the 2nd quarter of 2022.

Recognize 2019 legislation

Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.

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 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/14/2020
WSR 20-19-071

Adopted:
11/24/2020
WSR 20-24-065

Recognize 2020 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 458-20-244 - Food and food ingredients Brenton Madison

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
7/1/2019
WSR 19-15-115

Adopted:
9/26/19
WSR 19-20-061

Recognize 2019 legislation

This rule provides guidelines for determining if food or food ingredients qualify for the retail sales tax and use tax exemptions under RCW 82.08.0293 and 82.12.0293 (collectively referred to in this rule as the "exemptions").

458-20-17001 - Government contracting—Construction, installations, or improvements to government real property Jennifer Martin

Anticipate CR-101 and Public Meeting in the 1st quarter of 2021.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 2nd quarter of 2021.

General updates
WAC 458-20-252 - Hazardous substance tax Atif Aziz

N/A - Anticipate CR-105 

Filed CR-105:
10/22/2019
WSR 19-21-168

Adopted:
12/24/2019
WSR 20-02-055

Recognize 2019 legislation

WAC 458-20-252 provides detailed information on the Hazardous substance tax.

WAC 458-16-266 - 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 3rd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 4th quarter of 2021.

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 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities Darius Massoudi

N/A

N/A

CR-105 Filed:
10/01/2020
WSR 20-20-053

Adopted:
12/09/2020
WSR 21-01-062

Recognize 2020 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 458-20-166 - 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 458-16-560 - Housing for very low-income households Leslie Mullin

N/A

N/A

CR-105 Filed:
10/01/2020
WSR 20-20-059

Adopted:
12/09/2020
WSR 21-01-063

Recognize 2020 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 458-20-193C - Imports and exports – Sales of goods from or to persons in foreign countries. Brenton Madison

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
7/1/2019
WSR 19-14-074

Adopted:
9/3/2019
WSR 19-18-068

Recognize 2019 legislation

This rule explains the application of the business and occupation (B&O) and retail sales taxes to sales of imports and exports.

WAC 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights Leslie Mullin

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2021.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 4th quarter of 2021.

Recognize 2020 legislation
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 2nd quarter of 2021.

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

6th Emergency Adoption:
WSR 20-12-009

7th Emergency Adoption:
WSR 21-06-026

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 458-20-211 - Leases or rentals of tangible personal property, bailments Brenton Madison

CR-101 Filed:
9/18/2019
WSR 19-19-091

Public Meeting:
10/30/2019 at
10:00 a.m

2nd CR-101 Filed:
5/01/2020
WSR 20-10-067

Public Meeting:
6/08/2020 at
10:00 a.m.

3rd CR-101 Filed:
11/03/2020
WSR 20-22-092

Public Meeting:
12/02/2020 at
10:00 a.m.

CR-102 Filed:
12/16/2020
WSR 21-01-131

Public Hearing:
2/2/2021 at
10:00 a.m.

N/A – Anticipate CR-101

Anticipate adoption in 1st quarter of 2021.

General updates

WAC 458-20-211 explains how persons are taxable who rent or lease tangible personal property or rent equipment with an operator. It explains that some activities performed by operated equipment may be taxable under classifications other than retail sales if the operator and equipment perform activities as a prime contractor or subcontractor and these activities are specifically classified under other tax classifications by the revenue act.

WAC 458-20-243 - Litter tax Katie Koontz

CR-101 Filed:
3/18/2020
WSR 20-07-112

Public Meeting:
4/16/2020 at
10:00 a.m.

CR-102 Filed:
05/01/2020
WSR 20-10-069

Public Hearing:
06/10/2020 at
11:00 a.m.

N/A

Adopted
June 30, 2020
WSR 20-14-093

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.

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 3rd 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 4th quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 1st 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 458-20-136 - Manufacturing, processing for hire, fabricating Matthew Largent

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 CR-101

Anticipate adoption in the 1st 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 458-20-282 - 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.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A - Anticipate CR-102

Anticipate adoption in the 2nd quarter of 2021.

New rule to recognize 2017 and 2019 legislation.

The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017.

WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships Rex Munger

Anticipate CR-101 and Public Meeting in the 4th quarter of 2021.

Anticipate CR-102 in the 1st quarter of 2022.

N/A

Anticipate adoption in 2nd quarter of 2022.

General updates

WAC 458-61A-211 explains the circumstances under which the real estate excise tax does not apply to a transaction because it is a mere change in identity or form of an entity that holds real property.

WAC 458-16-340 - 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 458-20-264 - National Uniform Tobacco Settlement Rex Munger

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/23/2020
WSR 20-19-145

Adopted:
11/24/2020
WSR 20-24-068

General updates

This rule explains the information to be reported to the department by retailers of tobacco products purchased from a person who is not required to file in Washington the report required by this rule, tobacco products distributors, and cigarette wholesalers.

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.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2021.

N/A

Anticipate adoption in the 1st quarter of 2022.

Recognize 2019 legislation

WAC 458-20-27901 is a new rule that will provide information on sales and use tax exemptions and other tax benefits related to alternative fueled vehicles.

WAC 458-61A-XXXX - New rule on Graduated REET Brenton Madison

CR-101 Filed:
1/15/2021
WSR 21-03-054

Public Meeting:
2/16/2021 at
10:00 a.m.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A - Anticipate CR-102

Anticipate adoption in the 2nd quarter of 2021.

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.

WAC 458-XX-XXX - New tax on vapor products Miki Gearhart

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2021.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.

N/A

Anticipate adoption in the 4th quarter of 2021.

Recognize 2019 legislation

WAC 458-XX-XXXX New tax on vapor products  

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:
6/7/2018 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 458-20-169 - Nonprofit organizations Erin Summers

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
08/11/2020
WSR 20-17-050

Adopted:
10/21/2020
WSR 20-21-104

Recognize 2020 legislation

WAC 458-20-169 describes the most common B&O, retail sales, and use tax considerations relevant to nonprofit organizations.

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:
6/7/2018 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 458-20-143 - 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 458-20-179 - Public Utility Tax Brenton Madison

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/20/2020
WSR 20-19-042

Adopted:
11/24/2020
WSR 20-24-064

Recognize 2020 legislation

This rule 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 458-20-241 - Radio and television broadcasting Tim Danforth

CR-101 Filed:
3/18/2020
WSR 20-07-112

Public Meeting:
08/3/2020 at
10:00 a.m.

N/A

Anticipate CR-102 in the 3rd quarter of 2020.

CR-105 Filed: 
11/13/2020
WSR 20-23-052

CR-105 Filed:
11/13/2020
WSR 20-23-052

Anticipate adoption in the 1st quarter of 2021.
Anticipate adoption in the 2nd quarter of 2021.

Technical corrections

Radio and television broadcasting

WAC 458-61A-100 - Real estate excise tax Rex Munger

N/A - Anticipate CR-105

N/A - Anticipate CR-105

Filed CR-105:
11/15/2019
WSR 19-23-062

Adopted:
1/31/2020
WSR 20-04-063

Recognize 2019 Legislation

WAC 458-61A-100 provides a general overview of the real estate excise tax.

WAC 458-61A-102 - Real estate excise tax - Definitions Brenton Madison

N/A - Anticipate CR-105

N/A - Anticipate CR-105

Filed CR-105
November 15, 2019
WSR 19-23-062

Adopted:
1/31/2020
WSR 20-04-063

Recognize 2019 legislation

WAC 458-61A-102 provides definitions applicable to the real estate excise tax.

WAC 458-61A-107 - Real estate excise tax - Option to purchase Brenton Madison

N/A - Anticipate CR-105

N/A - Anticipate CR-105

Filed CR-105
November 15, 2019
WSR 19-23-062

Adopted:
1/31/2020
WSR 20-04-063

Recognize 2019 legislation

WAC 458-61A-107 describes the real estate tax treatment of transactions involving options to purchase property.

WAC 458-14-127 - 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.

Anticipate second CR-101 in 2nd quarter of 2021

Anticipate CR-102 in the 3rd Quarter of 2021.

N/A – Anticipate CR-102

Anticipate adoption in the 4th quarter of 2021.

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 458-20-254 - Recordkeeping Leslie Mullin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/20/2020
WSR 20-18-008

Adopted:
11/03/2020
WSR 20-22-093

Recognize 2020 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 458-19-085 - Refunds—Procedures—Applicable limits. Leslie Mullin

Anticipate CR-101 in the 2nd quarter of 2021.

Anticipate CR-102 in the 3rd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 4th quarter of 2021.

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 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection TBD

N/A - Anticipate CR-105

Anticipate CR-105 in the 3rd quarter of 2019.

Anticipate CR-105 in the 3rd quarter of 2019.

Anticipate adoption in 4th quarter of 2019.

Recognize 2019 legislation

WAC 458-20-228 discusses the responsibility of taxpayers to pay their tax by the appropriate due date, and the acceptable methods of payment. It discusses the interest and penalties that are imposed by law when a taxpayer fails to pay the correct amount of tax by the due date.

WAC 458-20-177 - 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 458-18-210 - 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 458-20-189 - Sales to and by the United States and certain entities created by the United States - Doing business on federal reservations - Sales to foreign governments Atif Aziz

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 458-16-270 - Schools and Colleges Miki Gearhart

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/10/2020
WSR 20-17-044

Adopted:
11/16/2020
WSR 20-23-070

Recognize 2020 legislation.

WAC 458-16-270 explains the two property tax exemptions available under the provisions of RCW 84.36.050.

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:
9/10/2020
WSR 20-19-051

Adopted:
11/24/2020
WSR 20-24-066

Recognize 2020 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-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption Leslie Mullin

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/10/2020
WSR 20-19-051

Adopted:
11/24/2020
WSR 20-24-066

Recognize 2020 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-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-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-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-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-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:
9/10/2020
WSR 20-19-051

Adopted:
11/24/2020
WSR 20-24-066

Recognize 2020 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 458-20-19402 - Single factor receipts apportionment – Generally Wan Chen

CR-101 Filed:
7/31/2017
WSR 17-16-113 

Public Meeting:
9/11/2017 at
1:00 p.m.

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 – Anticipate CR-101

Anticipate adoption in the 1st 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 458-19-550 - State levy—Apportionment between counties. Leslie Mullin

Anticipate CR-101 in the 3rd quarter of 2021.

Anticipate CR-102 in the 4th quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 1st quarter of 2022.

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 458-20-233 - 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 2nd quarter of 2021.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.

N/A

Anticipate adoption in the 4th quarter of 2021

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 458-20-185 - Tax on tobacco products Rex Munger

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
9/23/2020
WSR 20-19-145

Adopted:
11/24/2020
WSR 20-24-068

General updates

This rule explains the tax liabilities of persons engaged in business as retailers or distributors of tobacco products other than cigarettes.

458-20-22801 - Tax reporting frequency Leslie Mullin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/20/2020
WSR 20-18-008

Adopted:
11/03/2020
WSR 20-22-093

Recognize 2020 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 458-61A-101 - Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state Rex Munger

N/A - Anticipate CR-105  

N/A - Anticipate CR-105  

Filed CR-105
November 15, 2019
WSR 19-23-062

Adopted:
1/31/2020
WSR 20-04-063

Recognize 2019 legislation

WAC 458-61A-101 addresses the taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in Washington.  

WAC 458-20-195 - Taxes, deductibility Leslie Mullin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/20/2020
WSR 20-18-008

Adopted:
11/03/2020
WSR 20-22-093

Recognize 2020 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 458-20-27702 - Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses Darius Massoudi

N/A

N/A

CR-105 Filed:
10/01/2020
WSR 20-20-054

Repealed:
12/09/2020
WSR 21-01-061

Recognize 2020 legislation

This rules provides information about the relief provided in RCW 82.32.760 related to the sourcing provisions in RCW 82.14.490 and RCW 82.32.730.

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 458-61A-113 - Timber, standing Brenton Madison

N/A-Anticipate CR-105

N/A-Anticipate CR-105

Filed CR-105:
1/15/2020
WSR 20-03-106

Adopted:
4/6/2020
WSR 20-09-034

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.

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.

CR-102 Filed:
4/16/2020
WSR 20-09-109

Public Hearing:
5/26/2020 at
10:00 a.m.

N/A - Anticipate CR-101

Adopted
June 30, 2020
WSR 20-14-092

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 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits Leslie Mullin

N/A - Anticipate CR-103

N/A - Anticipate CR-103

CR-105 Filed:
08/20/2020
WSR 20-18-008

Adopted:
11/03/2020
WSR 20-22-093

Recognize 2020 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 458-61A-103 - Transfers involving an underlying debt. Rex Munger

CR-101 Filed:
11/6/2018
WSR 18-22-111

Public Meeting:
12/13/2018 at
1:30 p.m.

CR-102 Filed:
1/18/2019
WSR 19-03-131

Public Hearing:
2/27/2019 at
10:00 a.m.

N/A - Anticipate CR-101

Adopted:
3/22/2019
WSR 19-08-015

General updates
WAC 458-20-258 - Travel agents and tour operators Nicole Ferguson

N/A - Anticipate CR-105

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 458-20-258 describes the business and occupation (B&O), and retail sales and use tax reporting responsibilities of persons providing travel agent or tour operator services.

WAC 458-20-178 - Use tax Brenton Madison

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2021.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2021.

N/A - Anticipate CR-101

Anticipate adoption in the 4th quarter of 2021.

General update
WAC 458-20-277 - WAC 458-20-277 Certified service provider((s))—Compensation Matthew Largent

CR-101 Filed:
1/04/2021
WSR 21-02-051

Public Meeting:
1/27/2021 at
10:00 a.m.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2021.

N/A

Adopted:
12/28/2020
WSR 21-02-019

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.

WAC 458-57-015 - WAC 458-57-015 Valuation of property, property subject to estate tax, how to calculate the tax Melinda Mandell

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
12/04/2019
WSR 19-24-107

Adopted:
3/03/2020
WSR 20-06-071

Replaced by another rule

The rule applies to deaths occurring on or before May 16, 2005. It has been replaced with WAC 458-57-105 through WAC 458-57-165.

WAC 458-57-017 - WAC 458-57-017 Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption Melinda Mandell

N/A - Anticipate CR-105

N/A - Anticipate CR-105

CR-105 Filed:
12/04/2019
WSR 19-24-107

Adopted:
3/03/2020
WSR 20-06-071

Repeal as outdated

WAC 458-57-017 explains the former Washington state generation-skipping transfer tax. The rule is being repealed because the generation-skipping transfer tax was repealed effective May 17, 2005.

WAC 458-57-135 - Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment Darius Massoudi

CR-101 Filed:
3/18/2020
WSR 20-07-111

Public Meeting:
4/15/2020 at
10:00 a.m.

CR-102 Filed:
05/06/2020
WSR 20-10-103

Public Hearing:
06/10/2020 at
9:00 a.m.

N/A

Adopted
June 26, 2020
WSR 20-14-063

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.

Annual rule updates

Rule and Titlesort descending Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component Leslie Mullin

N/A

N/A

CR-105 Filed:
10/19/2020
WSR 20-21-078

Adopted:
12/23/2020
WSR 21-01-210

Annual updates

The department is required by statute to annually update these rules to provide the information identified above.

WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. Leslie Mullin

N/A

N/A

CR-105 Filed:
10/19/2020
WSR 20-21-078

Adopted:
12/23/2020
WSR 21-01-210

Annual updates

The department is required by statute to annually update these rules to provide the information identified above.

WAC 458-18-220 - Rates of interest Leslie Mullin

N/A

N/A

CR-105 Filed:
10/19/2020
WSR 20-21-078

Adopted:
12/23/2020
WSR 21-01-210

Must be amended by the 1st of January each year

These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.

WAC 458-40-540 - Timber excise tax – Forest land values Brenton Madison

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2021.

Anticipate CR-102 and Public Meeting in the 3rd quarter of 2021.

N/A

Anticipate adoption in the 4th quarter of 2021.

Semi-annual updates that are effective January 1st of each year

This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.

WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments Jennifer Arnold

CR-101 Filed:
1/20/2021
WSR 21-03-091

Public Meeting:
4/20/2021
10:00 a.m.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2021.

N/A Anticipate CR-102

Anticipate adoption in the 2nd quarter of 2021.

Semi-annual updates that are effective January 1st and July 1st of each year

WAC 458-40-660 provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

Laws & rules | Careers | Contact | About

Home

About

Careers

Contact

Help us improve!

Join our mailing lists

Laws & rules

News releases

Statistics & reports

 

Open a business

Get started

Apply for a license

Plan for taxes

Manage a business

Run

Grow

Close

 

Taxes & rates

Sales & use tax rates

Tax incentives

Business & occupation tax

Retail sales tax

Use tax

Property tax

Other taxes

Income tax

File & pay taxes

Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

Reviews and appeals

Apply for a tax refund

Education

Industry guides

Events and workshops

Watch a video

Audits

Forms & publications

Forms by name

Forms by subject

Publications by name

Publications by subject

  • Department of Revenue Facebook page
  • Department of Revenue Twitter feed
  • Department of Revenue LinkedIn page.
  • Department of Revenue YouTube channel

Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語

  Subscribe to receive notifications | Taxpayer Rights and Responsibilities 
Your Privacy | Accessibility | DOR Staff only | © 2017 WASHINGTON STATE DEPARTMENT OF REVENUE AND ITS LICENSORS. ALL RIGHTS RESERVED.
Access Washington