WSR 13-15-176
AGENDA
DEPARTMENT OF REVENUE
[Filed July 24, 2013, 11:04 a.m.]
Semi-Annual Rule-Making Agenda
(July 1 - December 31, 2013)
Listed below is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules under development by the department, and those rules for which the department at this time anticipates initiating some rule-making action during the next six months.
The department's rule-making agenda is also available on its web site. The information on this site is 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. This includes rules that [were] added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
Subject of Rule Making
Rule Drafter
Preliminary
Proposal
(CR-101 filing)
Proposed Rule
(CR-102 or
CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
458-18-220 Rates of interest.
458-30-262 Farm and agricultural land values.
458-30-590 Rate of inflation.
Marilou Rickert
 
Anticipated
 
Must be amended by the first of January each year
458-40-540 Timber excise tax—Forest land values.
Mark Bohe
Anticipated
 
 
Must be amended by the first of January each year
458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments.
Mark Bohe
Anticipated
 
 
Must be updated by the first of January and July of each year
458-07-015 Revaluation fo [for] real property—Annual counties.
Jay Jetter
Anticipated
 
 
Update
458-12-010
Jay Jetter
 
Anticipated
 
Correct citation
458-14-026 Assessment roll corrections agreed to by taxpayer.
Jay Jetter
 
Anticipated
 
Recognize 2011 legislation
458-14-066 Requests for valuation information—Duty to exchange documentary information—Time limits.
Jay Jetter
Anticipated
 
 
Update
458-14-095 Record of hearings.
Jay Jetter
Anticipated
 
 
Update
458-16-300 Public meeting hall—Public meeting place—Community meeting hall.
Jay Jetter
Anticipated
 
 
Update
458-19-050 Port district levies.
Jay Jetter
Anticipated
 
 
Update
458-19-060 EMS levies.
458-19-070 $5.90 limitation.
458-19-075 Constitutional one percent limitation.
Jay Jetter
 
Anticipated
 
Recognize 2012/2011 legislation
458-19-045 Lid lifts.
Jay Jetter
 
Anticipated
 
Update
458-19-055 Levy limit—Proration of earmarked funds.
458-19-085 Refunds—Procedures—Applicable limits.
Jay Jetter
 
Anticipated
 
Recognize 2013 legislation
458-20-101 Tax registration and tax reporting.
TBD
 
Anticipated
 
Recognize 2013 legislation
458-20-10101 Business licensing service (BLS)—Total fee payable—Handling of fees.
Marilou Rickert
 
WSR 13-14-120
 
Propose fee increases to be used to improve BLS system technology and infrastructure (XXX)
458-20-107 Requirement to separately state sales tax—Advertised prices including sales tax.
Gayle Carlson
 
Anticipated
 
Recognize Bi-Mor court decision
458-20-140 Photographers and photofinishers.
Rich Cason
Anticipated
 
 
Update
458-20-141 Duplicating activities and mailing bureaus.
Rich Cason
Anticipated
 
 
Update
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
TBD
 
Anticipated
 
Recognize 2013 legislation
458-20-153 Funeral directors.
458-20-154 Cemeteries, crematories and columbaria.
Armikka Bryant
 
WSR 13-14-107
 
Update
458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities.
Kristine Rompa
Anticipated
 
 
Update
458-20-169 Nonprofit organizations.
TBD
 
Anticipated
 
Recognize 2013 legislation
458-20-178 Use tax.
Gayle Carlson
Anticipated
 
 
Update
458-20-183 Amusement, recreation, and physical fitness services.
Kristine Rompa
WSR 11-19-063
 
 
Update
458-20-185 Tobacco products tax.
458-20-186 Cigarette tax.
Dave Hesford
Anticipated
 
 
Update, recognize 2012 legislation
458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen.
Kristine Rompa
Anticipated
 
 
Update
458-20-193 Inbound and outbound interstate sales of tangible personal property.
Armikka Bryant
WSR 12-03-007
 
 
Update
458-20-19401
458-20-19402
458-20-19403
458-20-19404
458-20-19405 Substantial nexus threshold adjustments.
Armikka Bryant
 
Anticipated
 
Adopt new rule (19405) to provide current substantial nexus thresholds per RCW 82.04.067, and update other rules to recognize this rule
458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers.
TBD
 
Anticipated
 
Recognize 2013 legislation
458-20-217 Lien for taxes.
Marilou Rickert
 
Anticipated
 
Recognize 2011/2010 legislation
458-20-228 Returns, payments, penalties, extensions, interest, stay of collection.
Kristine Rompa
 
Anticipated
 
Recognize 2011/2010/2009 legislation
458-20-22801 Tax reporting frequency.
Kristine Rompa
 
Anticipated
 
Recognize 2011/2009 legislation
458-20-22802 Electronic funds transfer.
Kristine Rompa
 
WSR 13-12-058
 
Recognize 2011/2009 legislation
458-20-240 Manufacturer's new employee tax credits.
Joseph Vidal
Anticipated
 
 
Update
458-20-24001 Sales and use tax deferral—Manufacturing and R&D activities in rural counties.
Joseph Vidal
Anticipated
 
 
Update
458-20-241 Radio and television broadcasting.
Armikka Bryant
WSR 13-15-146
 
 
Amend consistent with JLARC finding
458-20-245 Telephone business, telephone service.
Armikka Bryant
Anticipated
 
 
Update, Recognize 2013 legislation
458-20-255 Syrup tax.
Gayle Carlson
Anticipated
 
 
Update
458-20-257 Warranties and maintenance agreements.
Gayle Carlson
WSR 12-06-072
WSR 12-23-051
 
Update - a second public hearing will be scheduled
458-20-258 Travel agents and tour operators.
Melinda Mandell
Anticipated
 
 
Update
458-20-273 Renewable energy system cost recovery.
Mark Bohe
WSR 12-16-007
 
 
Update
458-20-New Tax avoidance transactions.
Melinda Mandell
Anticipated
 
 
Recognize 2010 legislation
458-29A-600
Marilou Rickert
 
Anticipated
 
Recognize 2013 legislation
458-57-105 Nature of estate tax, definitions.
458-57-115 Valuation of property, property subject to estate tax, and how to calculate the tax.
458-57-125 Apportionment of tax when there are out-of-state assets.
458-57-175 Family-owned business interest deduction.
Mark Bohe
Anticipated
 
 
Recognize 2013 legislation
Real estate excise tax.
458-61A-105 Mobile and floating home sales.
458-61A-202 Inheritance or devise.
458-61A-205 Governmental transfers.
458-61A-206 Condemnation proceedsings [proceedings].
458-61A-207 Bankruptcy.
458-61A-208 Foreclosure—Deeds in lieu of foreclosure—Sales pursuant to court order.
458-61A-210 Irrevocable trusts.
458-61A-213 IRS "tax deferred" exchange.
458-61A-215 Clearing or exiting title, and additions to title.
458-61A-301 Payment of tax, collection responsibility, audit responsibility, and tax rulings.
458-61A-303 Affidavit.
458-61A-304 Supplemental statements.
Dave Hesford
WSR 13-12-077
 
 
Consider amending REET affidavit requirements for conveyances
Chapter 308-30 WAC Consolidated licensing service.
Wan Chen
Anticipated
 
 
Repeal chapter and readopt needed information into another chapter.