WSR 99-01-090

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE

[Filed December 16, 1998, 4:16 p.m.]



Subject of Possible Rule Making: WAC 458-20-17802 Use tax on advertising materials printed outside of Washington.

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 petition for rule making from a group of web printers and newspapers located in Washington who do printing for the direct mail media market. The petition asks that use tax be applied to printed materials sent to Washington consumers from outside Washington at the direction of advertisers in Washington. The department has granted the petition to initiate rule making and is requesting public comment on whether a rule should be adopted. This does not mean that the department has finally decided to adopt a rule.

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. The department will consider comments from all interested parties in finally deciding on a course of action. The department solicits comments on whether a rule should be adopted, what such a rule should contain, and why.

Written comments should be submitted by February 28, 1999. After that date, the department will evaluate the comments and may prepare a draft of the rule. Any draft will be circulated to interested parties.

Written comments may be directed to Greg Potegal, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 753-1971, fax (360) 664-0693, e-mail gregp@dor.wa.gov.

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.

December 15, 1998

Claire Hesselholt

Rules Manager

Legislature Code Reviser 

Register

Washington State Code Reviser's Office