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 458-20-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 458-20-18301 - Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and Public Meeting in 4^th quarter of 2019.	Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2019	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2019.	New rule to recognize 2015 and 2017 legislation	The Department anticipates a new rule to explain the taxability of athletic or fitness facilities under House Bill 1550, Chapter 169, Laws of 2015.
WAC 458-20-236 - Baseball clubs and other sport organizations	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 4/30/2019 WSR 19-10-065	Repealed: 7/23/2019 WSR 19-15-114	In 2010, the Legislature amended RCW 82.04.460 and enacted RCW 82.04.462 which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.	WAC 458-20-236 titled, Baseball clubs and other sport organizations is a rule that addresses the taxability of income received by sporting organizations for sponsoring games.
WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-102	Anticipate adoption in the 1^st quarter of 2020.	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	CR-101 Filed: 5/22/2019 WSR 19-11-114 Public Meeting: 6/20/2019 at 10:00 A.M. Comments Due: 6/26/2019	Anticipate CR-102 in the 3^rd quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in 4^th quarter.	The Department proposes to update WAC 458-20-17802 to adjust the conditions discussed above. Specifically, for condition (a), the Department proposes increasing the threshold from $5,000 to $7,500. Therefore, if the vehicle’s average retail value (as determined by the automated valuing system) is less than $7,500, the purchase price will be used as the measure of the use tax. For condition (b), the Department requests stakeholder input as to whether the threshold should be adjusted.	WAC 458-20-17802 provides a framework for county auditors and the department of licensing to determine and collect use tax imposed by chapter 82.12 RCW when a person applies to transfer the certificate of title of a vehicle acquired without the payment of retail sales tax. As part of the process, an automated valuing system is used to verify the purchase price of the vehicle represents the true value.
WAC 458-20-221 - Collection of use tax by retailers and selling agents.	Tim Danforth	Filed CR-101: 10/02/2018 WSR 18-20-098	Anticipate CR-102 and Public Hearing during 4^th quarter of 2019.	N/A - Anticipate CR-101	Emergency Filed: 9/26/2018 WSR 18-20-045 2nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 Anticipate adoption in the 2^nd quarter of 2020.	Recognize Wayfair decision of 2018 and 2019 legislation.	WAC 458-20-221 describes the procedure for Collection of use tax by retailers and selling agents.
WAC 458-20-15503 - Digital products	Katie Koontz	CR-101 Filed: 2/6/2018 WSR 18-04-093 Public Meeting: 3/22/2018 at 1:00 P.M.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	General updates	WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
WAC 458-20-141 - Duplicating activities and mailing bureaus	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019.	Anticipate CR-102 and Public Hearing in the 1^st quarter of 2020.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	General updates	WAC 458-20-141 explains the B&O tax, retail sales tax, and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. It also discusses the taxability of delivery charges associated with direct mail.
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105 February 19, 2019 WSR 19-05-068	Adopted April 30, 2019 WSR 19-10-057	Recognize 2019 legislation
WAC 458-19-090 - 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 458-20-244 - 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	Anticipate adoption in the 4^th quarter of 2020.	Recognize 2019 legislation	This rule provides guidelines for determining if food or food ingredients qualify for the retail sales tax and use tax exemptions under RCW 82.08.0293 and 82.12.0293 (collectively referred to in this rule as the "exemptions").
WAC 458-16-266 - Homeownership development.	Leslie Mullin	CR-101 Filed: 1/08/2019 WSR 19-03-043 Public Meeting: 2/20/2019 at 10:00 a.m.	Anticipate CR-102 in the 2^nd quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 2^nd quarter of 2019.	Recognize 2018 legislation	WAC 458-16-266 provides examples to be used as a general guide for applying a property tax exemption for real property with the purpose of low-income household development.
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging business	Tim Danforth	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2018.	Anticipate CR-102 and Public Hearing in 1^st quarter 2019.	CR-105 Filed: 11/16/2018 WSR 18-23-060	Adopted: 1/23/2019 WSR 19-04-002	Recognize 2018 legislation.	This rule explains the taxation of persons operating hotels, motels, bed and breakfast facilities, and similar businesses that provide lodging and related services to transient tenants.
WAC 458-20-193C - 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	Anticipate adoption in 4^th quarter of 2020.	Recognize 2019 legislation	This rule explains the application of the business and occupation (B&O) and retail sales taxes to sales of imports and exports.
WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment	Matthew Largent	CR-101 Filed: 4/04/2017 WSR 17-08-077 Public Meeting: 4/19/2017 at 10:00 A.M.	CR-102 Filed: 5/19/2017 WSR 17-11-090 Public Hearing: 6/29/2017 at 10:00 A.M. Anticipate second CR-102 filing and additional Public Hearing in the 4^th quarter of 2019	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020	General updates	WAC 458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.
WAC 458-20-136 - Manufacturing, processing for hire, fabricating	Matthew Largent	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019.	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^stquarter of 2020.	General updates	This rule explains the application of the business and occupation (B&O), retail sales, and use taxes to manufacturers. It identifies the special tax classifications and rates that apply to specific manufacturing activities. The law provides a retail sales and use tax exemption for certain machinery and equipment (M&E) used by manufacturers.
WAC 458-20-XXX - Marketplace fairness collecting and reporting	Darius Massoudi	CR-101 Filed: 1/19/2018 WSR 18-03-126 (Withdrawn) 2nd CR-101 Filed: 2/16/2018 WSR 18-05-071 Public Meeting: 3/29/2018 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in the 1^stquarter of 2020.	N/A - Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	New rule to recognize 2017 and 2019 legislation.	The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017.
WAC 458-16-340 - 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 458-16-260 - Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M. 2^nd CR-102 Filed: WSR 19-06-057 2^nd Public Hearing: 4/17/2019 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	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 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M. 2^nd CR-102 Filed: WSR 19-06-057 2^nd Public Hearing: 4/17/2019 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2020.	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 4^th quarter of 2019.	Anticipate CR-102 in the 1^st quarter of 2020.	N/A - Anticipate CR-101	Anticipate adoption in the 2^nd quarter of 2020.	General Updates	WAC 458-20-143 explains the application of the business and occupation (B&O), retail sales, and use taxes to printers and/or publishers of newspapers, magazines, periodicals, and other printed materials. The department of revenue (department) has adopted other sections providing tax reporting information to persons printing, publishing, or selling these publications and other printed materials.
WAC 458-20-144 - Printing industry	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 4^th quarter of 2019.	Anticipate CR-102 in the 1^st quarter of 2020.	N/A - Anticipate CR-101	Anticipate adoption in 2^nd quarter of 2020.	General updates	WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-14-127 - Reconvened boards – authority	Leslie Mullin	CR-101 Filed: 12/06/2017 WSR 17-24-126 Public Meeting: 1/10/18 at 10:00 A.M.	CR-102 Filed: 4/03/2018 WSR 18-08-077 Public Hearing: 5/10/18 at 10:00 A.M. Anticipate filing second CR-102 and conducting additional Public Hearing in the 4^th quarter of 2019.	N/A – Anticipate CR-102	Anticipate adoption in the 1^stquarter of 2020.	General updates and to recognize 2015 and 2016 legislation	WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.
WAC 458-19-085 - Refunds—Procedures—Applicable limits.	Leslie Mullin	Anticipate CR-101 in the 3^rd quarter of 2019.	Anticipate CR-102 in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020.	Recognize 2017 & 2018 legislation	WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general.
WAC 458-16A-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	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^thquarter of 2020.	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-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	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^th quarter of 2019.	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	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^th quarter of 2019.	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	Anticipate CR-105 in the 3^rd quarter in 2019.	Anticipate adoption in 4^th quarter of 2019.	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	Anticipate CR-105 in the 3^rd quarter of 2019.	Anticipate adoption in 4^th quarter of 2020.	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.	Anticipate CR-105 in the 2^nd quarter of 2019.	Anticipate adoption in the 3^rd quarter of 2019.	Recognize 2011 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 p.m.	Anticipate CR-102 and Public Hearing in the 1^stquarter of 2020.	N/A – Anticipate CR-102	Anticipate adoption in the 3^rd quarter of 2020.	General updates	WAC 458-20-19402 explains the apportionment method for businesses engaged in apportionable activities and that have nexus with Washington for business and occupation (B&O) tax liability incurred after May 31, 2010.
WAC 458-19-550 - State levy—Apportionment between counties.	Leslie Mullin	Anticipate CR-101 in the 3^rd quarter of 2019.	Anticipate CR-102 in the 4^th quarter of 2019.	N/A - Anticipate CR-101	Anticipate adoption in the 1^stquarter of 2020.	Recognize 2017 & 2018 legislation	WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy.
WAC 458-61A-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 458-57-135 - Washington estate tax return to be filed – Penalty for late filing – Interest on late payments – Waiver or cancellation of penalty – Application of payment	Darius Massoudi	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2019	Anticipate CR-102 in the 4^th quarter of 2019	N/A - Anticipate CR-101	Anticipate adoption in the 1^st quarter of 2020.	Recognize 2017 legislation and general updates	WAC 458-57-135 applies to deaths occurring on or after May 17, 2005, and discusses the due date for filing of Washington's estate tax return and payment of the tax due. It explains that a penalty is imposed on the taxes due with the state return when the return is not filed on or before the due date, and that interest is imposed when the tax due is not paid by the due date. The rule also discusses the limited circumstances under which the law allows the department of revenue to cancel or waive the penalty, and the procedure for requesting that cancellation or waiver.

Annual rule updates

Rule and Title Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description

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

Brenton Madison

Rule and Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments	Brenton Madison	CR-101 Filed: 2/5/2019 WSR 19-04-103 Public Meeting: 4/18/2019 at 10:00 A.M.	CR-102 Filed: 4/30/2019 WSR 19-10-058 Public Hearing: 6/12/2019 at 10:00 a.m.	N/A - Anticipate CR-105.	Adopted: 6/21/2019 WSR 19-14-013	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.