WSR 02-09-068

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed April 16, 2002, 8:46 a.m. ]

Subject of Possible Rule Making: WAC 458-20-208 Accommodation sales.

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 anticipates revising WAC 458-20-208 to incorporate chapter 258, Laws of 2001, which provides a business and occupation (B&O) tax exemption for wholesale sales of new motor vehicles between new car dealers of the same make for purposes of inventory adjustment. The department also anticipates revising this rule to explain that the B&O tax exemption for accommodation sales is available for sales/exchanges of fungible goods if the statutory requirements of RCW 82.04.425 are satisfied. This incorporates information now provided in Excise Tax Advisory 064.04.208 and 428.04.103/208. This will allow the department to address issues related to accommodation sales in one comprehensive document.

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 may be submitted by mail, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon request. Written comments on and/or requests for copies of the draft may be directed to JoAnne Gordon, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6121, e-mail joanneg@dor.wa.gov, fax (360) 664-0693.

Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on May 21, 2002, at 2:00 p.m.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

April 15, 2002

Alan R. Lynn, Rules Coordinator

Legislation and Policy Division

Washington State Code Reviser's Office