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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 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
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:
|
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: |
CR-103E Filed: CR-103P Filed:
|
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: |
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: |
CR-103 Filed:
|
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: |
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: 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: CR-103E Filed: |
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: |
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: |
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: |
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-19-075 - Constitutional one percent limit calculation |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
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: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
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: |
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: |
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: Public Meeting:
|
CR-102 Filed: Public Meeting: |
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: |
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:
|
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: 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 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities |
Michael Hwang | N/A |
N/A |
CR-105 Filed:
|
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: 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: CR-103E Filed: |
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: |
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: Public Meeting: |
CR-102 Filed: Public Hearing: |
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: |
CR-103P Filed: |
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: |
CR-103P Filed: |
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: 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 458-20-13601 - 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 458-20-136 - 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 458-20-136 - 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: |
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: |
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: |
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: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
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: |
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: |
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:
|
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: 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 458-20-254 - Recordkeeping |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
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:
|
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: |
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: |
CR-103P Filed: |
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: |
Anticipate adoption in 4th 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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: |
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: Public Meeting: 2nd CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
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: |
CR-103 Filed: |
Recognize 2022 legislation | None provided | 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 458-19-550 - 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: |
CR-103P Filed: |
Recognize 2022 legislation | None provided | None provided | |
458-20-22801 - Tax reporting frequency |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-20-195 - Taxes, deductibility |
Leslie Mullin | N/A |
N/A |
CR-105 Filed:
|
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-40-610 - Timber excise tax - Definitions |
Tiffany Do | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
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 458-20-272 - Tire fee-Studded tire fee-Core deposits or credits |
Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
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: |
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: |
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: |
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 |
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: Public Meeting: |
CR-102 Filed: Public Meeting: |
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:
|
CR-102 Filed: Public Meeting: |
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: Public Meeting: |
CR-102 Filed: Public Meeting: |
N/A |
CR-103 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 |