2015 Rule and Tax Advisory adoptions and repeals
Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.
Rules: WAC - Washington Administrative Code
Interpretive statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory
Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action.
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December 2015
- WAC 458-20-10201 - Application process and eligibility requirements for reseller permits
- WAC 458-40-540 - Forest land values - 2016
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-179 - Public utility tax
- WAC 458-20-180 - Motor carriers
- WAC 458-18-220 - Refunds – Rate of interest
- WAC 458-30-262 - Agricultural land valuation – Interest rate – Property tax component
- WAC 458-30-590 - Rate of inflation – Publication – Interest rate – Calculation
- WAC 458-20-19404 - Financial institutions-Income apportionment
November 2015
- WAC 458-20-258 - Travel agents and tour operators
- WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses
- WAC 458-16A-010 - Nonprofit homes for the aging
- WAC 458-16A-020 - Nonprofit homes for the aging - Initial application and annual review
- WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures
October 2015
- WAC 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses
- WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities
- WAC 458-20-153 - Funeral establishments
- WAC 458-20-154 - Cemeteries, crematories, columbaria
- ETA 3092.2015 - Hazardous Substance/Petroleum Products Tax, Vessels Operating Both in Washington Waters and Outside of Washington.
September 2015
- WAC 458-20-105 - Employees distinguished from persons engaging in and operating a business
- The Department of Revenue has canceled the following ETAs as of September 14, 2015:
- ETA 3001.2009 - Excise Tax Advisories Cross Reference Table
- ETA 3008.2009 - Credit Cards Service Charges on Transactions
- ETA 3041.2009 - Patronage Dividends of Cooperative Associations
- ETA 3060.2009 - Coupons Used in Retail Sales
- ETA 3064.2009 - Taxability of Reagents and Other Diagnostic Substances
- ETA 3081.2009 - Effect of Manufacturer's Rebates on the Measure of Tax Liability
- ETA 3091.2009 - Receipt of Goods Through an Agent
- ETA 3129.2009 - Foreign Currency
- ETA 3147.2009 - Make-Ready Services Performed by Dealers
August 2015
July 2015
- WAC 458-20-108 - Selling price-Credit card service fees, foreign currency, discounts, patronage dividends
- WAC 458-20-278 - Returned goods, defective goods-Motor vehicle lemon law
- ETA 3133.2015 - Withdrawal of Published Determinations
- WAC 458-20-101 - Tax registration and tax reporting
- WAC 458-20-193 - Inbound and outbound interstate sales of tangible personal property
- WAC 458-20-174 - Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce
- WAC 458-20-17401 - Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce
- WAC 458-20-240 - New Employee B&O Credit
June 2015
- WAC 458-40-660 - Timber excise tax-Stumpage value tables-Stumpage value adjustments
- WAC 458-20-24001 - Sales and use tax deferral-Manufacturing and research/development activities in high unemployment counties-Applications filed after June 30, 2010
- WAC 458-50-020 - Annual reports-Duty to file
- WAC 458-50-030 - Annual reports-Contents
- WAC 458-50-060 - Failure to make report-Default valuation-Penalty-Estoppel
- WAC 458-50-110 - Apportionment reports
- WAC 458-50-130 - Taxing district boundary changes-Estoppel
May 2015
- ETA 3196.2015 - Deduction for Affiliated Qualified Employers of Record
- ETA 3043.2015 - Low-Density Light and Power Utility Deduction
April 2015
- WAC 458-17-101 - Assessment and taxation of ships and vessels
- WAC 458-20-257 - Tangible personal property warranties and service contracts
- WAC 458-20-280 - General Rule: Tax Avoidance
- WAC 458-20-28001 - Construction joint ventures and similar arrangements described in RCW 82.32.655 (3) (a)
- WAC 458-20-28002 - Disguised income arrangements described in RCW 82.32.655 (3) (b),
- WAC 458-20-28003 - Sales and use tax avoidance arrangements described in RCW 82.32.655 (3) (c)
- ETA 3047.2015 - Retail Sales Taxes Imposed on Telecommunications Used to Provide Internet Access
March 2015
- ETA 3133.2015 - Withdrawal of Published Determinations
- WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
- WAC 458-16-190 - Churches, parsonages, and convents
- WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes
- WAC 458-16-220 - Church camps
- WAC 458-16-230 - Character building organizations
- WAC 458-16-240 - Veterans organizations
- WAC 458-16-260 - Nonprofit child day care center, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities
- WAC 458-16-270 - Schools and colleges
- WAC 458-16-280 - Art, scientific, and historical collections
- WAC 458-16-282 - Musical, dance, artistic, dramatic, and literary associations
- WAC 458-16-290 - Nature conservancy lands
- WAC 458-16-310 - Community celebration facilities
February 2015
- WAC 458-20-126 - Sales of motor vehicle fuel, special fuel, and nonpolluting fuel
- WAC 458-29A-400 - Leasehold excise tax - Exemptions
- ETA 3195.2015 - Economic Nexus Minimum Thresholds
January 2015
- WAC 458-20-179 - Public utility tax
- ETA 3194.2015 - Impact of Getty Images Decision
- WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities
- WAC 458-20-19402 - Single factor receipts apportionment – Generally
- WAC 458-20-19403 - Apportionable royalty receipts attribution
- WAC 458-20-19404 - Financial institutions – Income apportionment
- WAC 458-20-19405 - CPI-U adjustments to minimum nexus thresholds for apportionable activities
- WAC 458-20-268 - Annual surveys for certain tax adjustments
- WAC 458-20-17902 - Brokered natural gas - Use tax
- WAC 458-30-200 - Definitions
- WAC 458-30-210 - Classification of land under chapter 84.34 RCW
- WAC 458-14-056 - Petitions - Time limits - Waiver of filing deadline for good cause
- WAC 458-19-005 - Definitions
- WAC 458-19-020 - Levy limit - Method of calculation
- WAC 458-19-025 - Restoration of regular levy
- WAC 458-19-030 - Levy limit - Consolidation of districts
- WAC 458-19-035 - Levy limit - Annexation
- WAC 458-19-060 - Emergency medical services levy
- WAC 458-19-065 - Levy limit - Protection of future levy capacity
- WAC 458-19-085 - Refunds - Procedures - Applicable limits
- WAC 458-19-550 - State levy - Apportionment between counties
- WAC 458-30-232 - Application for timber land classification
- WAC 458-30-240 - Agreement relating to open space and timber land classifications
- WAC 458-30-275 - Continuing classification upon sale or transfer of ownership of classified land - Actions of landowner and county officials to be taken prior to recording a conveyance of classified land
- WAC 458-30-280 - Notice to withdraw from classification
- WAC 458-30-285 - Withdrawal from classification
- WAC 458-30-295 - Removal of classification
- WAC 458-30-300 - Additional tax - Withdrawal or removal from classification
- WAC 458-30-325 - Transfer between classifications - Application for reclassification
- WAC 458-30-500 - Definitions of terms used in WAC 458-30-500 through 458-30-590
- WAC 458-30-520 - Notification of district - Certification by assessor - Estimate by district
- WAC 458-30-550 - Exemption - Removal or withdrawal
- WAC 458-30-700 - Designated forest land - Removal - Change in status - Compensating tax
- WAC 458-20-261 - Commute trip reduction incentive