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.
Rule and Title | Drafter | Preproposal CR-101 | Proposal CR-102 | Expedited Proposal CR-105 | Adoption CR-103 | Reason for Anticipated Changes | Description | Audio Recordings | |
---|---|---|---|---|---|---|---|---|---|
WAC 458-20-193 - Interstate sales of tangible personal property |
Brenton Madison | CR-101 Filed: Anticipate second CR-101 filing and additional Public Meeting in the 2nd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022. |
N/A |
Emergency Filed: 2nd Emergency Adoption: 3rd Emergency Adoption: 4th Emergency Adoption: 5th Emergency Adoption: 6th Emergency Adoption: 7th Emergency Adoption: Anticipate adoption in 3rd quarter of 2022. |
Recognize Wayfair decision and 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. |
None provided | |
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 2022. |
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022. |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
Recognize 2019 legislation | Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources. |
None provided | |
WAC 458-61A-214 - Nominee |
Brenton Madison | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
Adopted: |
General updates | The Department plans to amend WAC 458-61A-214, which describes the application of the real estate excise tax in transfers involving a nominee. The proposed amendments are intended to resolve an existing conflict within the rule, specifically by replacing the example in WAC 458-61A-214(5)(b) with a new one. Presently, the example in subsection (5)(b) of the rule is in conflict with the exemption requirements described in subsection (3) of the rule. The Department is also proposing several other amendments to the rule in order to improve the rule’s clarity and usefulness. |
None provided | |
WAC 458-61A-1001 - Graduated real estate excise tax rates - Exceptions to graduated rates - Disregarded transactions |
Brenton Madison |
CR-101 Filed:
Public Meeting: |
CR-102 Filed:
Public Hearing: |
N/A |
Adopted |
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. |
None provided | |
WAC 458-20-221 - Collection of use tax by retailers and selling agents. |
Brenton Madison | Filed CR-101: Anticipate second CR-101 filing and additional Public Meeting in the 2nd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022. |
N/A |
Emergency Filed: 2nd Emergency Adoption: 3rd Emergency Adoption: 4th Emergency Adoption: 5th Emergency Adoption: 6th Emergency Adoption: 7th Emergency Adoption: Anticipate adoption in 3rd quarter of 2022. |
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. |
None provided | |
WAC 458-20-178 - Use tax |
Brenton Madison | Anticipate CR-101 and Public Meeting in the 4th quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 1st quarter of 2023. |
General update | None provided | None provided | |
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 3rd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 4th quarter of 2022. |
N/A |
Anticipate adoption in the 1st quarter of 2023. |
General updates | WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations. |
None provided | |
WAC 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 3rd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 4th quarter of 2022. |
N/A |
Anticipate adoption in the 1stquarter of 2023. |
General updates | None provided | None provided | |
WAC 458-20-252 - Hazardous substance tax |
Darius Massoudi | Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022. |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
General updates. | WAC 458-20-252 provides detailed information on the Hazardous substance tax. |
None provided | |
WAC 458-20-261 - Commute trip reduction incentives |
Darius Massoudi | N/A |
N/A |
12/22/2021 |
Feb. 24, 2022 |
Recognize 2021 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. |
None provided | |
WAC 458-20-15503 - Digital products |
Katie Koontz | CR-101 Filed: Public Meeting: Anticipate second CR-101 filing and additional Public Hearing in the 1st quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022. |
N/A |
Anticipate adoption in the 2nd quarter of 2022. |
General updates | WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes. |
None provided | |
WAC 458-20-249 - Artistic and Cultural Organizations |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 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. |
None provided | |
WAC 458-16-190 - Churches, parsonages and convents |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-27901 - New exemptions on sales/leases of alternative fuel passenger vehicles |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022. |
N/A |
Anticipate adoption in the 3rd 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. |
None provided | |
WAC 458-19-085 - Refunds—Procedures—Applicable limits. |
Leslie Mullin | Anticipate CR-101 in the 1st quarter of 2022. |
Anticipate CR-102 in the 2nd quarter of 2022. |
N/A |
Anticipate adoption in the 1st quarter of 2022. |
General updates and to recognize 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. |
None provided | |
WAC 458-20-141 - Duplicating activities and mailing bureaus |
Leslie Mullin | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: Anticipate second CR-102 filing and additional Public Hearing in the 3rd quarter of 2022. |
N/A |
Anticipate CR-103 in 4th 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. |
None provided | |
WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 1st quarter of 2023. |
Recognize 2021 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. |
None provided | |
WAC 458-16-150 - Cessation of use - Taxes collectible for prior years |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-18301 - Athletic and fitness facilities |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 1st quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022. |
N/A |
Anticipate adoption in the 3rd quarter of 2022. |
New rule to recognize 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. |
None provided | |
WAC 458-12-030 - County appraisers' salary and classification plan |
Leslie Mullin | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates |
None provided | None provided | |
WAC 458-16-266 - Homeownership development |
Leslie Mullin | CR-101 Filed: Public Meeting: Anticipate second CR-101 in 3rd quarter of 2021. Anticipate second CR-101 and Public Meeting in the 3rd quarter of 2022. |
Anticipate CR-102 in the 4th quarter of 2022. |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
Recognize 2020 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.
|
None provided | |
WAC 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 legislation | None provided | None provided | |
WAC 458-20-169 - Nonprofit organizations |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 legislation | WAC 458-20-169 describes the most common B&O, retail sales, and use tax considerations relevant to nonprofit organizations. |
None provided | |
WAC 458-16-110 - Initial application and renewal declaration |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-16-310 - Community celebration facilities |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-18-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 4th quarter of 2022. |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
General updates | WAC 458-18-210 describes the procedure for refunds of certain property taxes. |
None provided | |
WAC 458-12-035 - Standard forms |
Leslie Mullin | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P filed: |
General updates |
None provided | None provided | |
WAC 458-20-119 - Sales by caterers and food service contractors |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 legislation | None provided | None provided | |
WAC 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 4th quarter of 2022. |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
Recognize 2021 legislation | None provided | None provided | |
WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 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. |
None provided | |
WAC 458-16-330 - Sheltered workshops for the handicapped |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-22802 - Electronic filing and payment |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures. |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 4th quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 1st quarter of 2023. |
Recognize 2021 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. |
None provided | |
WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 legislation | 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. |
None provided | |
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-19-550 - State levy—Apportionment between cities |
Leslie Mullin | Anticipate CR-101 in the 2nd quarter of 2022. |
Anticipate CR-102 in the 3rd quarter of 2022. |
N/A |
Anticipate adoption in the 3rd quarter of 2022. |
General updates | 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. |
None provided | |
WAC 458-20-290 - Workforce education investment surcharge - Select advanced computing businesses |
Leslie Mullin | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: 2nd CR-102 Filed: Public Hearing:
|
N/A |
CR-103P Filed: |
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. |
None provided | |
WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determing combined disposable income |
Leslie Mullin | Anticipate CR-101 and Public Meeting in the 4th quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 1st quarter of 2023. |
Recognize 2021 legislation | WAC 458-16A-120 describes how an assessor determines a claimant's combined disposable income. |
None provided | |
WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees |
Leslie Mullin | N/A |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates. | None provided | None provided | |
WAC 458-14-127 - Reconvened boards – authority |
Leslie Mullin | CR-101 Filed: Public Meeting: Anticipate second CR-101 in 1st quarter of 2022. |
CR-102 Filed: Public Hearing: Anticipate filing second CR-102 and conducting additional Public Hearing in the 2nd Quarter of 2022. |
N/A |
Anticipate adoption in the 2nd quarter of 2022. |
General updates and to recognize 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. |
None provided | |
WAC 458-20-136 - Manufacturing, processing for hire, fabricating |
Matthew Largent | Anticipate CR-101 and Public Meeting in the 4th quarter of 2022. |
Anticipate CR-102 and Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 2nd quarter of 2023. |
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. |
None provided | |
WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment |
Matthew Largent | CR-101 Filed: Public Meeting: Anticipate second CR-101 filing and additional Public Meeting in the 4th quarter of 2022. |
CR-102 Filed: Public Hearing: Anticipate second CR-102 filing and additional Public Hearing in the 1st quarter of 2023. |
N/A |
Anticipate adoption in the 2nd quarter of 2023. |
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. |
None provided | |
WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-53-030 - Stratification of assessment rolls—Real property |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-135 - Extracting natural products |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-30-200 - Definitions |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-244 - Food and food ingredients |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 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"). |
None provided | |
WAC 458-20-136 - Manufacturing, processing for hire, fabricating |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-209 - Farming for hire and horticultural services performed for farmers |
Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-19402 - Single factor receipts apportionment – Generally |
Patrick Murphy | CR-101 Filed: Public Meeting: 2nd CR-101 Filed: Public Meeting: |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022. |
N/A |
Anticipate adoption in the 3rd 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. |
None provided | |
WAC 458-20-18801 - Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment |
Tim Danforth | CR-101 Filed:
|
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates | This rule provides tax-reporting information for persons making sales of medical products. It also provides information about the retail sales tax and use tax exemptions available for the sale and use of certain medical products for humans. |
Public Meeting April 27, 2022 Audio
Audio file
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WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes |
Patrick Watkins | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates | The Department is considering updating this rule for a number of reasons, including: a) incorporating existing provisions for sourcing sales of tangible personal property found in WAC 458-20-193(Part 2), b) incorporating provisions and examples that clarify the Department’s existing historical policies for use tax sourcing, c) reorganizing and reformatting, d) clarifying existing provisions and examples in the rule to ensure the Department’s existing historical policies are clearly represented, e) retitling the rule to better represent the content and scope of the rule, and f) clarifying or incorporating any other relevant or related information based on external stakeholder comments. |
None provided | |
WAC 458-20-17001 - Government contracting—Construction, installations, or improvements to government real property |
Patrick Watkins | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-61A-XXX - Exemption for sale of self-help housing |
Patrick Watkins | Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022. |
Anticipate CR-102 in the 2nd quarter of 2022. |
N/A |
Anticipate adoption in 2nd 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. |
None provided | |
WAC 458-20-285 - Working Families Tax Credit |
Chelsea Brenegan | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: Second CR-102 Filed: Second Public Hearing: |
N/A |
CR-103P Filed: |
Recognize 2021 legislation. | The Department intends to create a rule to clarify eligibility requirements and program administration standards, including application submission procedures. The Department is soliciting public comments on possible rule making considerations relating to a number of topics including, but not limited to: proof of identification, proof of state residency, proof of income, verification of qualifying children, determination of application due dates of original and amended claims, and preferred communication channels. |
None provided | |
WAC 458-20-100 - Informal administrative reviews |
Chelsea Brenegan | N/A |
N/A |
Anticipate CR-105 in the 2nd quarter of 2022. |
Anticipate adoption in the 3rd quarter of 2022. |
Recognize 2021 legislation | None provided | None provided | |
458-29A-200 - Leasehold excise tax – Taxable rent and contract rent |
Ryan Becklean | CR-101 Filed: Public Meeting: |
Anticipate CR-102 in the 3rd quarter of 2022. |
N/A |
Anticipate CR-102 in the 3rd quarter of 2022. |
General update | The Department intends to modify WAC 458-29A-200 to clarify the amount of contract rent subject to leasehold excise tax when the rent includes payment for both the leasehold interest as well as a concession or other right. |
None provided | |
WAC 458-20-195 - Taxes, deductibility |
Jessi Brimigion | N/A |
N/A |
CR-105 Filed:
|
CR-103P Filed: |
Recognize 2022 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. |
None provided | |
WAC 458-20-217 - Lien for taxes |
Ryan Bedford | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2020 legislation | This rule provides an overview of the administrative collection remedies and procedures available to the department to collect unpaid and overdue tax liabilities. This proposal amends WAC 458-20-217 to include the heavy equipment rental tax (Title 82.51 RCW). |
None provided | |
WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing |
Nikki Bizzarri | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2021 and 2022 legislation | None provided | None provided | |
WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington |
Nikki Bizzarri | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed
|
General updates | The Department intends to update this rule to ensure consistency with statutory language. The Department is soliciting public comments from the public on possible rule making concerning the provision in WAC 458-20-181 that states, “Charges made for drydocking are not subject to the retail sales tax provided such charges are shown as an item separate from charges made for repairing.” This provision may conflict with the definition of “selling price” in RCW 82.08.010. The Department also intends to amend the rule to accurately reflect current practices of drydocking and practices regarding vessel haul out and vessel repair. |
None provided | |
WAC 458-20-267 - Annual tax performance reports for certain tax preferences |
Michael Hwang | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-300 - Capital gains excise tax – Overview and administration |
Michael Hwang | CR-101 Filed: Public Meeting: 2nd Public Meeting: |
CR-102 Filed: Public Hearing:
|
N/A |
CR-103P Filed: |
Recognize 2022 legislation | Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This proposed rule seeks to clarify administrative aspects of the excise tax on capital gains such as proper filing procedures and penalties related to this excise tax. In March of 2022, the Douglas County Superior Court ruled in Quinn v. State of Washington that the excise tax on capital gains does not meet state constitutional requirements and, therefore, is unconstitutional and invalid. The State has appealed the ruling to the Washington Supreme Court. While the appeal is pending, the Department will continue to provide guidance, such as this rule, to the public regarding the tax as a courtesy. This rule will apply only if the tax is ruled constitutional and valid by a court of final jurisdiction. |
None provided | |
WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication |
Adam Becker | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
Anticipate adoption in the 4th quarter of 2022. |
General updates | None provided | 10/5/2022 Public Meeting Audio
Audio file
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WAC 458-29A-400 - Leasehold excise tax - Exemptions |
Brett Grannemann | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations |
Perry Stern | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-101 - Tax registration and tax reporting |
Justin Morehouse | N/A |
N/A |
CR-105 Filed: |
Anticipate adoption in the 2nd quarter of 2023. |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-104 - Small business tax relief based on income of business |
Justin Morehouse | N/A |
N/A |
CR-105 Filed: |
Anticipate adoption in the 2nd quarter of 2023. |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-20-240 - Manufacturer's new employee tax credits |
Justin Morehouse | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
WAC 458-40-610 - Timber excise tax - Definitions |
Tiffany Do | CR-101 Filed: Public Meeting: |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2023. |
N/A |
Anticipate adoption in the 2nd quarter of 2023. |
General updates. | None provided | None provided | |
WAC 458-20-13501 - Timber harvest operations |
Tiffany Do | CR-101 Filed: Public Meeting: |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2023. |
N/A |
Anticipate adoption in the 2nd quarter of 2023. |
General updates | 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. |
None provided | |
WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW |
Dan LaMarche | N/A |
N/A |
CR-105 Filed: |
CR-103E Filed: |
Recognize 2022 legislation | None provided | None provided |
Rule and Title | Drafter | Preproposal CR-101 | Proposal CR-102 | Expedited Proposal CR-105 | Adoption CR-103 | Reason for Anticipated Changes | Description | Audio Recordings | |
---|---|---|---|---|---|---|---|---|---|
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule | Brenton Madison | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing:
|
N/A |
CR-103P Filed: |
Annual updates | This rule provides a depreciation schedule for use in the determination of fair market value for watercrafts for purposes of the watercraft excise tax. The department will propose amendments to the depreciation schedule if data indicates adjustments are necessary. The Department will also solicit comments and feedback from external stakeholders regarding the proposed depreciation schedule. |
None provided | |
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Annual updates | The department is required by statute to annually update these rules to provide the information identified above. |
None provided | |
WAC 458-18-220 - Rates of interest | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Annual updates | 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. |
None provided | |
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Annual updates | The department is required by statute to annually update these rules to provide the information identified above. |
None provided | |
WAC 458-40-540 - Timber excise tax – Forest land values | Nikki Bizzarri | CR-101 Filed:
|
CR-102 Filed: Public Hearing: Second Public Hearing:
|
N/A |
CR-103P Filed:
|
Annual updates | This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values. |
None provided | |
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments | Tiffany Do | CR-101 Filed: Public Meeting: |
Anticipate CR-102 and Public Hearing in the 2nd quarter of 2023. |
N/A |
Anticipate adoption in the 2nd quarter of 2023. |
General updates. | None provided |