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 Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description	Audio Recordings
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: 10/10/2023 WSR 23-21-050	Anticipate adoption in the 4th quarter of 2023.	General updates	WAC 458-16-165 is being amended to incorporate 2023 legislation, House Bill 1265. Section 2 of this bill explains certain provisions regarding a property tax exemption for housing for persons with developmental disabilities.	None provided
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-017	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	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: 12/16/2022 WSR 23-01-092	CR-103E Filed: 12/16/2022 WSR 23-01-094 CR-103P Filed: 03/22/2023 WSR 23-08-003	Recognize 2022 legislation	None provided	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 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees	Perry Stern	N/A	N/A	CR-105 Filed: 11/09/2023 WSR 23-23-050	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-300 - Capital gains excise tax – Overview and administration	Michael Hwang	N/A	N/A	CR-105 Filed: 4/11/2023 WSR 23-09-025	CR-103 Filed: 07/19/2023 WSR 23-16-001	Typographical fix	Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This rule clarifies administrative aspects of the excise tax on capital gains, such as proper filing procedures and penalties related to the tax.	None provided
WAC 458-16-130 - Change in taxable status of real property	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/10/2023 WSR 23-21-050	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending WAC 458-16-130 to incorporate 2023 legislation, House Bill 1303. Section 2 of this bill explains how the assessor lists and values publicly owned property that loses its exempt status.	None provided
WAC 458-20-221 - Collection of use tax by retailers and selling agents.	Brenton Madison	Filed CR-101: 10/02/2018 WSR 18-20-098 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: 9/26/2018 WSR 18-20-045 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: 9/17/19 WSR 19-19-079 5^th Emergency Adoption: 1/24/20 WSR 20-04-015 6^thEmergency Adoption: WSR 20-12-009 7th Emergency Adoption: WSR 21-06-026 CR-103E Filed: 03/23/2023 WSR 23-08-010	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 458-20-176 - Commercial deep sea fishing - Commercial passenger fishing - diesel fuel	Tim Danforth	N/A	N/A	CR-105 Filed: 11/21/2023 WSR 23-23-160	Anticipate adoption in the 4th quarter of 2023.	General updates	These drafts show updates to reflect 2023 legislation, HB 1573, including updates to expiration dates for RCW 82.04.4266 and RCW 82.04.4268. Additionally, out of date provisions have been struck and updated.	None provided
WAC 458-20-134 - Commercial or industrial use	Brett Grannemann	N/A	N/A	CR-105 Filed: 11/21/2023 WSR 23-23-159	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is updating WAC 458-20-134 and WAC 458-20-178 due to changes from recent legislation, Substitute House Bill 1764 (2023). The legislation amended RCW 82.04.450 to provide a valuation method for asphalt and aggregate used in public road construction. Additionally, the update includes several grammar and punctuation changes to enhance clarity and readability.	None provided
WAC 458-20-261 - Commute trip reduction incentives	Leslie Mullin	N/A	N/A	CR-105 Filed: 08/09/2023 WSR 23-17-040	CR-103P Filed: 11/16/2023 WSR 23-23-124	General updates	None provided	None provided
WAC 458-19-075 - Constitutional one percent limit calculation	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/10/2023 WSR 23-21-051	Anticipate adoption in the 4th quarter of 2023.	General updates	WACs 458-19-070 and 458-19-075 are being updated to incorporate House Bill 1303. Sections 3 and 5 of this bill explain how to prorate certain property tax levies due to the correction of a levy error.	None provided
WAC 458-12-030 - County appraisers' salary and classification plan	Leslie Mullin	CR-101 Filed: 07/28/2022 WSR 22-16-058 Public Meeting: 08/31/2022 at 10:00 a.m.	CR-102 Filed: 10/20/2022 WSR 22-22-009 Public Hearing: 12/14/2022 at 10:00 a.m.	N/A	CR-103P Filed: 2/15/2023 WSR 23-05-096	General updates	None provided	None provided
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/25/2023 WSR 23-22-051	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending this rule to incorporate the language in Substitute House Bill 1355 (2023), which updates the income thresholds used in determining deferment eligibility.	None provided
WAC 458-20-15503 - Digital products	Justin Morehouse	N/A	N/A	CR-105 Filed: 11/09/2023 WSR 23-23-068	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-301 - Excise tax on capital gains	Michael Hwang	CR-101 Filed: 06/06/2023 WSR 22-12-085 Public Meeting: 7/12/2023 10:00 a.m.	CR-102 Filed: 09/18/2023 WSR 23-19-070 Public Meeting: 10/27/2023 10:00 a.m.				Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This rulemaking will seek to provide clarifying information, such as definitions, and additional information on exemptions, deductions, and allocation of gains.	None provided
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Perry Stern	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 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/10/2023 WSR 23-21-051	Anticipate adoption in the 4th quarter of 2023.	General updates	WACs 458-19-070 and 458-19-075 are being updated to incorporate House Bill 1303. Sections 3 and 5 of this bill explain how to prorate certain property tax levies due to the correction of a levy error.	None provided
WAC 458-20-244 - Food and food ingredients	Michael Hwang	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-012	Anticipate adoption in the 4th quarter 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 458-16-266 - 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 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 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities	Michael Hwang	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-012	Anticipate adoption in the 4th quarter of 2023.	General updates.	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 458-20-100 - 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
WAC 458-20-193 - Interstate sales of tangible personal property	Brenton Madison	CR-101 Filed: 10/02/2018 WSR 18-20-095 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: 9/26/2018 WSR 18-20-045 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: WSR 19-19-079 5^th Emergency Adoption: WSR 20-04-015 6th Emergency Adoption: WSR 20-12-009 7th Emergency Adoption: WSR 21-06-026 CR-103E Filed: 03/23/2023 WSR 23-08-010	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 458-29A-400 - Leasehold excise tax - Exemptions	Darius Massoudi	N/A	N/A	CR-105 Filed: 11/02/2023 WSR 23-23-020	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
458-29A-200 - Leasehold excise tax – Taxable rent and contract rent	Ryan Becklean	CR-101 Filed: 05/13/2022 WSR 22-11-048 Public Meeting: 06/15/2022 at 11:00 a.m.	CR-102 Filed: 4/26/2023 WSR 23-10-027 Public Hearing: 06/06/2023 at 10:00 a.m.	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 458-19-035 - Levy limit - Annexation	Leslie Mullin	N/A	N/A	CR-105P Filed: 09/05/2023 WSR 23-18-081	CR-103P Filed: 11/09/2023 WSR 23-23-067	General updates	The department is amending WACs 458-19-030 and 458-19-035 to incorporate 2023 legislation, House Bill 1303, and House Bill 1527. House Bill 1303 clarifies how the levy limit is calculated for taxing districts that have been consolidated. House Bill 1527 authorizes taxing districts that have been consolidated or annexed to include increases in assessed values due to the creation of certain tax increment finance areas.	None provided
WAC 458-19-030 - Levy limit - Consolidation of districts	Leslie Mullin	N/A	N/A	CR-105 Filed: 09/05/2023 WSR 23-18-081	CR-103P Filed: 11/09/2023 WSR 23-23-067	General updates	The department is amending WACs 458-19-030 and 458-19-035 to incorporate 2023 legislation, House Bill 1303, and House Bill 1527. House Bill 1303 clarifies how the levy limit is calculated for taxing districts that have been consolidated. House Bill 1527 authorizes taxing districts that have been consolidated or annexed to include increases in assessed values due to the creation of certain tax increment finance areas.	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: 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 4th quarter of 2022.	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 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 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment	Melinda Mandell	N/A	N/A	CR-105 Filed: 09/21/2022 WSR 22-20-002	CR-103P Filed: 12/06/2022 WSR 22-24-096	Recognize 2022 legislation	None provided	None provided
WAC 458-20-136 - Manufacturing, processing for hire, fabricating	Melinda Mandell	N/A	N/A	CR-105 Filed: 09/21/2022 WSR 22-20-002	CR-103P Filed: 12/06/2022 WSR 22-24-096	Recognize 2022 legislation	None provided	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 458-20-18801 - Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment	Justin Morehouse	N/A	N/A	CR-105 Filed: 11/02/2023 WSR 23-23-016	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities	Patrick Watkins	Anticipate CR-101 in 2nd quarter of 2023.	Anticipate CR-102 3rd quarter of 2023.	N/A	Anticipate adoption in 3rd quarter of 2023 CR-103E Filed: 03/23/2023 WSR 23-08-010	Recognize Wayfair decision of 2018 and 2019 legislation.	None provided	None provided
WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions	Melinda Mandell	N/A	N/A	CR-105 Filed: 10/02/2023 WSR 23-20-092	Anticipate adoption in the 4th quarter of 2023.	General updates	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 458-20-10005 - New rule on written determinations as precedents - Criteria for publication	Adam Becker	CR-101 Filed: 9/06/2022 WSR 22-18-088 Public Meeting: 10/05/2022 at 10 a.m.	CR-102 Filed: 01/31/2023 WSR 23-04-098 Public Hearing: 03/15/2023 at 10:00 a.m.	N/A	CR-103P Filed: 05/04/2023 WSR 23-11-008	General updates	None provided	None provided
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation.	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-017	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-18-220 - Rates of interest	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-017	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-61a-201 - Real Estate Excise Tax – Gifts	Darius Massoudi	CR-101 Filed: 09/28/2023 WSR 23-20-060 Public Meeting: 10/25/2023 at 10:00 a.m.	Anticipate CR-102 and Public Hearing in the 4th quarter of 2023.	N/A	Anticipate adoption in the 1st quarter of 2024.	General updates.	WAC 458-61A-201 concerns gifts and the application of the real estate excise tax.	None provided
WAC 458-14-127 - Reconvened boards – authority	Leslie Mullin	CR-101 Filed: 12/06/2017 WSR 17-24-126 Public Meeting: 01/10/18 at 10:00 a.m. Anticipate second CR-101 in 1st quarter of 2022.	CR-102 Filed: 04/03/2018 WSR 18-08-077 Public Hearing: 05/10/18 at 10:00 A.M. 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 458-20-254 - Recordkeeping	Leslie Mullin	N/A	N/A	CR-105 Filed: 08/09/2023 WSR 23-17-040	CR-103P Filed: 11/16/2023 WSR 23-23-124	General updates	None provided	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 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses	Jason Andre	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-013	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-19-025 - Restoration of regular levy	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/10/2023 WSR 23-21-051	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending WAC 458-19-025 to incorporate 2023 legislation, House Bill 1303. Section 8 of this bill explains how a taxing district calculates its levy limit if it doesn’t levy on a regular basis.	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: 10/04/2022 WSR 22-20-103	CR-103P Filed: 12/06/2022 WSR 22-24-101	Recognize 2021 and 2022 legislation	None provided	None provided
WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection	Patrick Watkins	N/A	N/A	CR-105 Filed: 11/16/2023 WSR 23-23-125	Anticipate adoption in 4^th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-24001 - Sales and use tax deferral - Manufacturing research/development activities in high unemployment counties - Applications filed after June 30, 2010	Ryan Becklean	N/A	N/A	CR-105 Filed: 11/09/2023 WSR 23-23-066	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations	Chelsea Brenegan	N/A	N/A	CR-105 Filed: 11/16/2023 WSR23-23-127	Anticipate adoption in the 4th quarter of 2023.	General updates.	None provided	None provided
WAC 458-20-119 - Sales by caterers and food service contractors	Jason Andre	N/A	N/A	CR-105 Filed: 10/19/2023 WSR 23-22-013	Anticipate adoption in the 4th quarter of 2023.	General updates.	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 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers	Tim Danforth	N/A	N/A	CR-105 Filed: 11/21/2023 WSR 23-23-160	Anticipate adoption in the 4th quarter of 2023.	General updates	These drafts show updates to reflect 2023 legislation, HB 1573, including updates to expiration dates for RCW 82.04.4266 and RCW 82.04.4268. Additionally, out of date provisions have been struck and updated.	None provided
WAC 458-16A-120 - Senior citizen, disabled person, and disabled veteran exemption - Determining combined disposable income	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/25/2023 WSR 23-22-069	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms.	None provided
WAC 458-16A-135 - Senior citizen, disabled person, and disabled veteran exemption—Application procedures	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/25/2023 WSR 23-22-069	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms.	None provided
WAC 458-16A-100 - Senior citizen, disabled person, and disabled veteran exemption—Definitions	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/25/2023 WSR 23-22-069	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms.	None provided
WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption	Leslie Mullin	N/A	N/A	CR-105 Filed: 10/25/2023 WSR 23-22-069	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms.	None provided
WAC 458-20-19402 - Single factor receipts apportionment – Generally	Patrick Murphy	CR-101 Filed: 07/31/2017 WSR 17-16-113 Public Meeting: 09/11/2017 at 1:00 p.m. 2nd CR-101 Filed: 10/26/2021 WSR 21-22-032 Public Meeting: 01/19/2022 at 1:00 p.m.	CR-102 Filed: 05/03/2023 WSR 22-10-086 Public Hearing: 06/06/2023 at 11:00 a.m.	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 458-20-104 - Small business tax relief based on income of business	Justin Morehouse	N/A	N/A	CR-105 Filed: 01/30/2023 WSR 23-04-069	CR-103 Filed: 04/05/2023 WSR-23-08-181	Recognize 2022 legislation	None provided	None provided
WAC 458-12-035 - Standard forms	Leslie Mullin	CR-101 Filed: 07/28/2022 WSR 22-16-058 Public Meeting: 08/31/2022 at 10:00 a.m.	CR-102 Filed: 10/20/2022 WSR 22-22-009 Public Hearing: 12/14/2022 at 10:00 a.m.	N/A	CR-103P filed: 2/15/2023 WSR 23-05-096	General updates	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 458-20-233 - 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 458-20-101 - Tax registration and tax reporting	Justin Morehouse	N/A	N/A	CR-105 Filed: 01/30/2023 WSR 23-04-069	CR-103P Filed: 04/05/2023 WSR 23-08-081	Recognize 2022 legislation	None provided	None provided
458-20-22801 - Tax reporting frequency	Leslie Mullin	N/A	N/A	CR-105 Filed: 08/09/2023 WSR-17-040	CR-103P Filed: 11/16/2023 WSR 23-23-124	General updates	None provided	None provided
WAC 458-20-195 - Taxes, deductibility	Leslie Mullin	N/A	N/A	CR-105 Filed: 08/09/2023 WSR 23-17-040	CR-103P Filed: 11/16/2023 WSR 23-23-124	General updates	None provided	None provided
WAC 458-40-610 - Timber excise tax - Definitions	Tiffany Do	CR-101 Filed: 02/13/2023 WSR 23-05-061 Public Meeting: 04/18/2023 at 9:00 a.m.	CR-102 Filed: 05/01/2023 WSR 23-10-061 Public Hearing: 06/07/2023 at 10:00 a.m.	N/A	CR-103P Filed: 06/22/2023 WSR 22-14-011	General updates	None provided	None provided
WAC 458-20-13501 - Timber harvest operations	Tiffany Do	CR-101 Filed: 03/01/2023 WSR 23-06-074 Public Meeting: 04/11/2023 at 10 a.m.	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 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits	Leslie Mullin	N/A	N/A	CR-105 Filed: 08/09/2023 WSR 23-17-040	CR-103P Filed: 11/16/2023 WSR 23-23-124	General updates	None provided	None provided
WAC 458-20-178 - Use tax and use of tangible personal property	Brett Grannemann	N/A	N/A	CR-105 Filed: 11/21/2023 WSR 23-23-159	Anticipate adoption in the 4th quarter of 2023.	General updates	The department is updating WAC 458-20-134 and WAC 458-20-178 due to changes from recent legislation, Substitute House Bill 1764 (2023). The legislation amended RCW 82.04.450 to provide a valuation method for asphalt and aggregate used in public road construction. Additionally, the update includes several grammar and punctuation changes to enhance clarity and readability.	None provided
WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences	Melinda Mandell	N/A	N/A	CR-105 Filed: 10/02/2023 WSR 23-20-092	Anticipate adoption in the 4th quarter of 2023.	General updates	None provided	None provided
WAC 458-20-285 - Working families tax credit	Chelsea Brenegan	N/A	N/A	CR-105 Filed: 10/17/2023 WSR-23-21-088	Anticipate adoption in the 4th quarter of 2023.	General updates	The Department intends to amend WAC 458-20-285 to incorporate the changes made to RCW 82.08.0206 due to 2023 legislation, Second Substitute House Bill 1477 and Substitute Senate Bill 5565.	None provided

Recurring 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 Audio Recordings

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

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 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments	Tiffany Do	CR-101 Filed: 08/09/2023 WSR 23-17-039 Public Meeting: 10/17/2023 at 10:00 a.m.	CR-102 Filed: 10/18/2023 WSR 23-21-108 Public Meeting: 11/29/2023 at 9:00 a.m.	N/A	Anticipate adoption in the 4th quarter of 2023.	General updates		None provided
WAC 458-40-540 - Timber excise tax – Forest land values	Tiffany Do	CR-101 Filed: 08/29/2023 WSR 23-17-039 Public Meeting: 10/17/2023 at 10:00 a.m.	CR-102 Filed: 10/18/2023 WSR 23-21-108 Public Meeting: 11/29/2023 at 9:00 a.m.	N/A	Anticipate adoption in the 4th quarter of 2023.	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 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule	Ryan Becklean	CR-101 Filed: 06/06/2023 WSR 22-12-083 Public Meeting: 07/18/2023 at 10:00 a.m.	CR-102 Filed: 08/02/2023 WSR 23-16-144 Public Meeting: 09/05/2023 at 10:00 a.m.	N/A	CR-103 Filed: 9/29/2023 WSR-23-20-070	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

Tiffany Do

CR-101 Filed:
08/09/2023
WSR 23-17-039

Public Meeting:
10/17/2023
at 10:00 a.m.

CR-102 Filed:
10/18/2023
WSR 23-21-108

Public Meeting:
11/29/2023
at 9:00 a.m.

N/A

Anticipate adoption in the 4th quarter of 2023.

General updates

None provided

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

Tiffany Do

CR-101 Filed:
08/29/2023
WSR 23-17-039

Public Meeting:
10/17/2023
at 10:00 a.m.

CR-102 Filed:
10/18/2023
WSR 23-21-108

Public Meeting:
11/29/2023
at 9:00 a.m.

N/A

Anticipate adoption in the 4th quarter of 2023.

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 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule

Ryan Becklean

CR-101 Filed:
06/06/2023
WSR 22-12-083

Public Meeting:
07/18/2023 at
10:00 a.m.

CR-102 Filed:
08/02/2023
WSR 23-16-144

Public Meeting:
09/05/2023
at 10:00 a.m.

N/A

CR-103 Filed:
9/29/2023
WSR-23-20-070

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

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