Rule making agenda

WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents.

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 services in Washington.

This rule explains the application of exemptions from the "retail sales tax" described in chapter 82.08 RCW and the "use tax" described in chapter 82.12 RCW paid with respect to the sale or use of machinery and equipment used directly in generating electricity using qualified renewable energy sources. The legislature enacted these exemption statutes in 2009 and, since then, has amended and reenacted various parts of the statutes.

Heavy equipment rental property – Exemption – This rule explains the property tax exemption for heavy equipment rental property (RCW 84.36.597). SSB 5628 (2020).

This rule explains the heavy equipment rental tax in Chapter 82.51 RCW. SSB 5628 (2020).

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.

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.

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.

This rule explains the audit program for the multifamily property tax exemption under RCW 84.14.100. The Department of Commerce is required to audit properties receiving this exemption, so this rule provides relevant information to property owners and facilitates continued compliance.

This rule explains the business and occupation (B&O) tax credit in RCW 82.04.4496 and the public utility tax (PUT) credit in RCW 82.16.0496 against the taxes imposed under those chapters, for the purchase or lease of clean alternative fuel commercial vehicles, costs of converting a commercial vehicle to be principally powered by a clean alternative fuel, or purchases of alternative fuel vehicle infrastructure, including infrastructure component parts and costs of constructing or installing alternative fuel vehicle infrastructure.

WAC 458-16-210 explains the property tax exemption available under the provisions of RCW 84.36.030(1) to nonprofit organizations or associations organized and conducted for nonsectarian purposes.

This rule describes the REET exemption for transfers of real property that creates tenancy in common and partitions of real property between co-tenants.

This rule explains how business and occupation (B&O) tax is calculated for real estate brokers and real estate firms on commissions and other income earned.

WAC 458-61A-201 concerns gifts and the application of the real estate excise tax.

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.

This rule explains the real estate excise tax exemption in RCW 82.45.010 (3)(u), regarding the sale by an affordable homeownership facilitator of self-help housing to a low-income household.

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.

WAC 458-16-270 explains the two property tax exemptions available under the provisions of RCW 84.36.050.

This rule explains the service and other business activities classification of chapter 82.04 RCW, which applies to persons engaged in any business activity, other than or in addition to those for which a specific rate is provided in the statute. Additionally, this rule explains that gross income earned by real estate brokers and firms on commissions is taxed at a flat rate under the real estate commissions classification under RCW 82.04.255.

This section explains the application of business and occupation (B&O) tax, public utility tax (PUT), and the retail sales tax collection responsibilities of staffing businesses providing staffing services.

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.

WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations.

This rule explains that a transfer that, for federal income tax purposes, does not involve the recognition of gain or loss for entity formation, liquidation, or dissolution, and or reorganization, is not subject to the real estate excise tax. This exclusion applies only to a formation, liquidation or dissolution, or reorganization transaction where no gain or loss is recognized by any party to the transaction, including individual shareholders, partners, or members.

The rule applies to deaths occurring on or before May 16, 2005. It has been replaced with WAC 458-57-105 through WAC 458-57-165.

This rule will provide information about the taxability and surcharge for select advanced computing businesses as described in RCW 82.04.299.