WSR 07-04-117

AGENDA

DEPARTMENT OF REVENUE


[ Filed February 7, 2007, 11:32 a.m. ]

     The department of revenue's rules development agenda identifies rules under development by the department of revenue (department), and those rules for which the department anticipates initiating some rule-making action by June 30, 2007. Rules may be added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.

     The department's rule-making agenda can also be found via the department's laws and rules web site at http://dor.wa.gov/content/laws/RuleMaking/agenda.aspx. The information provided here will be continually updated as the department files rule-making notices or as it otherwise adds or deletes rules that it anticipates some action over the next six months.

     If you would like to receive notification of the department's rule-making actions by e-mail, please visit the department's laws and rules web site at http://dor.wa.gov/content/laws/rulemaking/participate/laws_subscribe.aspx.


Rules Development Agenda


Rule Number Subject Rule Drafter Explanation Status
Property Tax
458-12-New Destroyed property. Jim Winterstein

(360) 570-5880

 Clarify how exemption applies. CR-101 public meeting expected.
458-16-115 Household goods and personal effects exemption. Jim Winterstein

(360) 570-5880

 Recognize 2006 legislation. Expedited rule making anticipated.
458-16-270 Nonprofit school and college exemption. Jim Winterstein

(360) 570-5880

 Recognize 2006 legislation. CR-101 public meeting expected.
458-16A-100, 458-16A-120, 458-16A-140 Senior citizen exemption. Jim Winterstein

(360) 570-5880

 Recognize 2006 legislation. Expedited rule making anticipated.
Excise Tax

(e.g., B&O, Public Utility, Retail Sales, and Use Taxes)
458-20-119 Sales of meals. Rich Cason

(360) 664-0331

 Update. CR-101 public meeting expected.
458-20-124 Restaurants. Rich Cason

(360) 664-0331

 Update. CR-101 public meeting expected.
458-20-136 Manufacturing. Rich Cason

(360) 664-0331

 Update. CR-101 public meeting expected.
458-20-166 Sales of lodging. Kate Adams

(360) 570-6115

 Update. CR-102 public hearing anticipated.
458-20-168 Hospitals, medical care facilities, adult family homes. Kate Adams

(360) 570-6115

 Recognize 2006 legislation. Expedited rule making anticipated.
458-20-173 Installing, cleaning, repairing, or altering tangible personal property. Kate Adams

(360) 570-6115

 Update. CR-102 public hearing expected.
458-20-179

458-20-17901

 Public utility tax energy conservation and cogeneration deductions. Gayle Carlson

(360) 570-6126

 Update. CR-102 public hearing expected.
458-20-17902 Brokered natural gas use tax. Pat Moses

(360) 570-6116

 Update. CR-102 public hearing held December 5, 2006. Adoption anticipated.
458-20-183 Amusement, recreation, and physical fitness services. Chris Coffman

(360) 570-5170

 Update. CR-101 public meeting expected.
458-20-207 Legal, arbitration, and mediation services. Mark Bohe

(360) 570-6133

 Update. CR-101 public meeting expected.
458-20-210 Sales to/by farmers. Gayle Carlson

(360) 570-6126

 Update. CR-102 public hearing expected.
458-20-228 - with attachment Returns, payments, penalties, extensions, interest, stay of collection. Pat Moses

(360) 570-6116

 Recognize 2006 legislation. CR-105 - comments due by February 19, 2007.
458-20-229 Refunds. Mark Bohe

(360) 570-6133

 Update and clarify refund claim requirements. 2nd CR-102 public hearing expected.
458-20-257 Warranties and maintenance agreements. Chris Coffman

(360) 570-6150

 Update. CR-102 public hearing anticipated.
458-20-258 Travel agents and tour operators. Kate Adams

(360) 570-6115

 Update. CR-102 public hearing expected.
458-20-269 Aerospace industry incentives. Allan Lau

(360) 570-6134

 Clarify the various incentives. CR-101 public meeting expected.
458-20-270 Telephone program excise tax rates. Gayle Carlson

(360) 570-6126

 Revised annually. Must be revised by the 1st of July each year.
458-20-271 Agricultural burning exemption. Gayle Carlson

(360) 570-6126

 Update information now in Rule 122 and address in a new rule. 2nd CR-102 public hearing expected.
458-20-274 Staffing services. Stephen Zagelow

(360) 570-6117

 Recognize City of Tacoma v. William Rogers Company, Inc., 148 Wn.2d 169. CR-102 public hearing expected.
458-20-276 Tax incentives for biotechnology product and medical device manufacturers. Allan Lau

(360) 570-6134

 Explain the tax deferral program provisions of chapter 82.75 RCW. CR-101 public meeting expected.
Forest Tax
458-40-640 Timber excise tax -- Stumpage value area (map). Mark Bohe

(360) 570-6133

 Update. CR-101 public meeting expected.
458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments. Mark Bohe

(360) 570-6133

 Revised semi-annually. Must be revised by the 1st of January and July each year.
Real Estate Excise Tax
458-61A-106 Sales of improvements to land. Margaret Partlow

(360) 570-6123

 Editing subsection (3) to recognize that either sales or use tax may apply. Expedited rule making anticipated.
458-61A-109 Trading/exchanging property and boundary line adjustments. Margaret Partlow

(360) 570-6123

 Editing -- Add internal cross-reference. Expedited rule making anticipated.
458-61A-113 Real estate excise tax on sales of standing timber. Margaret Partlow

(360) 570-6123

 Update. CR-101 public meeting scheduled January 24, 2007.
Other
458-276 Public records disclosure - Rule drafts are not available for CR-101 public meetings. Suzanne Mager

(360) 705-6641

 Update and recognize model rules adopted by attorney general. CR-102 public hearing expected.

Alan R. Lynn

Rules Coordinator

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