2020 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 2020
- WAC 458-20-277 - Certified service provider((s)) - Compensation
- WAC 458-40-540 - Timber excise tax - Forest land values
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- ETA 3188.2020 - Grain Elevators
- WAC 458-18-220 - Rates of interest
- WAC 458-30-262 - Agricultural land valuation-Interest rate - Property tax component
- WAC 458-30-590 - Rates of inflation-Publication-Interest rate - Calculation
- WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax
- WAC 458-20-27702 - Taxpayer relief-Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (repealed)
- WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities
- WAC 458-16-110 - Applications - Who must file, initial applications, annual declarations, appeals, filing fees, penalties, and refunds
- WAC 458-16-150 - Cessation of use - Taxes collectible for prior years
- WAC 458-16-560 - Housing for very low-income households
- WAC 458-20-249 - Artistic and Cultural Organizations
- ETA 3210.2020 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
- PTA 19.1.2020 - Occupancy requirement for senior citizen, disabled person, and disabled veteran property tax exemption
November 2020
- WAC 458-20-179 - Public Utility Tax
- WAC 458-19-005 - Definitions
- WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation
- WAC 458-19-075 - Constitutional one percent limit calculation
- WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions
- WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption
- WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption
- WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees ((-Posting))
- WAC 458-20-185 - Tax on tobacco products
- WAC 458-20-186 - Tax on cigarettes
- WAC 458-20-264 - National Uniform Tobacco Settlement
- WAC 458-20-195 - Taxes, deductibility
- WAC 458-20-22801 - Tax reporting frequency
- WAC 458-20-254 - Recordkeeping
- WAC 458-20-261 - Commute trip reduction incentives
- WAC 458-20-272 - Tire fee-Studded tire fee - Core deposits or credits
- WAC 458-20-267 - Annual tax performance reports for certain tax preferences
- WAC 458-16-270 - Schools and colleges
October 2020
September 2020
- WAC 458-20-241 - Radio and television broadcasting
- ETA 3221.2020 Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings
August 2020
- Announcement of Cancellation of Audit Directives
- PTA 6.2.2020 - Property Taxability of Motor Vehicles
July 2020
June 2020
- 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
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax
- WAC 458-20-103 - Time and place of sale
- WAC 458-20-243 - Litter Tax
- WAC 458-02-200 Business licensing service - Applications, licenses, renewals Fees((- Posting))
- ETA 3217.2020 - Tax Exemption for Constructing New Buildings for Aerospace Manufacturing
May 2020
- WAC 458-20-221 - Collection of use tax by retailers and selling agents (emergency)
- WAC 458-20-193 - Interstate sales of tangible personal property (emergency)
- ETA 3043.2020 - Low Density Light and Power Utility Deduction
- WAC 458-20-186 - Tax on cigarettes
April 2020
March 2020
- WAC 458-29A-400 - Leasehold excise tax - Exemptions
- ETA 3215.2020 - Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use
- WAC 458-57-015 - Valuation of property, property subject to estate tax, how to calculate the tax (repealed)
- WAC 458-57-017 - Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption (repealed)
February 2020
- PTA 19.0.2020 - Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption
- ETA 3054.2020 - Sales to residents of states or possessions of the US, and territories or provinces of Canada, that do not impose a tax of at least three percent
- ETA 3219.2020 - Taxability of Cemetery Endowment Care Funds
January 2020
- WAC 458-20-179 - Public utility tax.
- WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts
- WAC 458-61A-100 - Real estate excise tax - Overview
- 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
- WAC 458-61A-102 - Definitions
- WAC 458-61A-107 - Option to purchase
- WAC 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-221 - Collection of use tax by retailers and selling agents
- WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Definitions
- WAC 458-16A-110 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Gross income
- WAC 458-16A-115 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Adjusted gross income
- WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determining combined disposable income
- WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Qualifications for exemption
- WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures
- WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption
- WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions
- WAC 458-18-020 - Deferral of special assessments and/or property taxes - Qualifications for deferral
- WAC 458-18-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment
- WAC 458-16-560 - Housing for very low-income households
- ETA 3195.2020 - Economic Nexus Minimum Thresholds
- ETA 3218.2020 - Collection Agents: Requirements to exclude certain amounts from gross income