WSR 14-14-129
PREPROPOSAL STATEMENT OF INQUIRY
DEPARTMENT OF REVENUE
[Filed July 2, 2014, 10:09 a.m.]
Subject of Possible Rule Making: WAC 458-20-177 (Rule 177) Sales of motor vehicles, campers, and trailers to nonresident consumers.
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: Rule 177 explains the tax exemption from retail sales tax for sales of motor vehicles, campers, and trailers to bona fide nonresidents of Washington. The department is considering revisions to the rule to remove the requirement for sellers to obtain a corporate nonresident permit number and the obligation that buyers obtain such a permit. Some updating and removal of outdated language will also be done.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. A preliminary draft of possible rule changes is available via the department's online Rules Agenda.
Written comments may be submitted by mail and should be directed to Gayle Carlson at e-mail GayleC@dor.wa.gov, or ITA Division, P.O. Box 47453, Olympia, WA 98504-7453.
Written and oral comments will be accepted at the public meeting.
Public Meeting Location: Capital Plaza Building, 4th Floor Large Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on August 21, 2014, at 10:00 a.m. Call-in option can be provided upon request no later than three days before the meeting date.
Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499 or Renee Cosare, (360) 725-7514, no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.
July 2, 2014
Dylan Waits
Rules Coordinator