WSR 98-15-126



[Filed July 21, 1998, 3:25 p.m.]

Subject of Possible Rule Making: WAC 458-20-211 Leases or rentals of tangible personal property, bailments.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The Department of Revenue has received a request to amend WAC 458-20-211. The request objects to an example in WAC 458-20-211, as revised in 1996, which characterizes the activity of concrete pumping as the rental of equipment with operator. The rental of equipment with operator is a retail sale and subject to sales tax. The petitioner suggests that concrete pumping should be treated as a construction activity. Concrete pumpers are often subcontractors who would then be able to accept resale certificates to avoid sales tax collection responsibilities. The department has agreed to initiate rule making in response to the request. The department solicits comments on what changes, if any, should be made, and why.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments should be submitted by August 31, 1998. After that date, the department will evaluate the comments and may prepare a draft revision of the rule. Any draft revision will be circulated to interested parties.

Written comments may be submitted by mail, fax, or e-mail to Greg Potegal, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 753-1971, fax (360) 664-0693, e-mail

To inquire about the availability of this information in an alternate format for the visually impaired or a language other than English, please call the multilingual coordinator at (360) 753-3217.

Russell W. Brubaker

Assistant Director

Legislature Code Reviser


Washington State Code Reviser's Office