WSR 03-11-048

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed May 16, 2003, 11:56 a.m. ]

Subject of Possible Rule Making: WAC 458-20-177 Sales of motor vehicles, campers, and trailers to nonresidents.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-177 describes the application of the B&O and retail sales taxes to sales of motor vehicles, campers, and trailers to nonresidents. The rule also provides sample affidavits and certificates to document a claim of a tax-exempt sale. The department anticipates updating outdated citations and the documentation forms, providing additional information regarding sales to nonresident military personnel, and adding additional fact situations involving nonresident buyers of vehicles, including specific factual examples. The department also anticipates revising the language and structure of the rule to make it easier for readers to understand and use.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No other agency regulates or administers the subject matter addressed in this rule.

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 Gilbert Brewer, Tax Policy Specialist, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6133, e-mail gilb@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 June 26, 2003, at 9:30 a.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.

May 16, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Legislature Code Reviser 

Register

Washington State Code Reviser's Office