Rule making agenda

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

The purpose of this rulemaking effort is to update the definitions for "storage warehouse" and "warehouse" to match the definitions in RCW 82.04.280 and 82.08.820. Additionally, this rulemaking effort adds subsections regarding dry stack storage, portable self-storage containers, prescription drug warehousing, and other rules to reference. Other changes have been made to enhance readability of the rule. 

The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017.

This rule explains the tax liabilities of persons engaged in business as retailers or distributors of tobacco products other than cigarettes.

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.

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

This rule provides tax reporting instructions for persons in the radio and television broadcasting industry. It is being amended to update the standard deduction for gross receipts from national, network, and regional advertising.

RCW 63.30.590 (effective January 1, 2023) requires the Department of Revenue to adopt rules governing standards and procedures for conducting an
examination (i.e., audit) of records under RCW 63.30.580. This proposed rule establishes such standards and procedures, including for examinations that are conducted by third-party auditors on behalf of the Department.

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 purpose of this rulemaking effort is to provide information about the qualifying criteria, application, and documentation requirements for the retail sales and use tax exemptions provided in RCW 82.08.820 and 82.12.820, respectively.

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.

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.

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

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.

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.

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 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 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.

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.

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

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.

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

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 458-16-266 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 458-16-210 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.

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.

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

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

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.

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