WSR 15-03-089
AGENDA
DEPARTMENT OF REVENUE
[Filed January 21, 2015, 9:45 a.m.]
Semi-Annual Rule-Making Agenda
(January 1, 2015 – June 30, 2015)
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 the department is currently working on and rules the department anticipates working on 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 are 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 Rule Proposal
(CR-101 filing)
Proposed Rule
(CR-102 or
CR-105 filing)
Rule Adoption
(CR-103 filing)
Description of Anticipated Changes
458-14-056 Petitions—Time limits—Waiver of filing deadline for good cause.
Leslie Mullin
Not applicable - see expedited
WSR 14-23-079
Comments due by January 19, 2014 [2015]
Anticipate adoption in winter 2014/15
Recognize 2014 legislation
458-16-1000 Property belonging to federally recognized Indian tribes—Definitions—Exemption—Declaration process—Appeal rights.
Jay Jetter
Anticipate CR-101 and public meeting in spring 2015
Anticipate CR-102 and public hearing in summer/fall 2015
Anticipate adoption in winter 2014/15
Recognize 2014 legislation
458-16-300 Public meeting hall—Public meeting place—Community meeting hall.
Leslie Mullin
Anticipate CR-101 and public meeting in winter 2015
Anticipate CR-102 and public hearing in winter/spring 2015
Anticipate adoption in summer 2015
Recognize 2014 legislation
458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption.
458-16-190 Churches, parsonages and convents.
458-16-200 Land upon which a church or parsonage shall be built.
Leslie Mullin
Not applicable - Anticipate expedited
Anticipate CR-105 in winter 2015
Anticipate adoption in spring 2015
Recognize 2014 legislation
458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes.
458-16-215 Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
458-16-220 Church camps.
 
 
 
 
 
458-16-230 Character building organizations.
458-16-240 Veterans organizations.
458-16-260 Nonprofit day care centers, libraries, orphanages, home for sick or infirm, hospitals, outpatient dialysis facilities.
458-16-270 Schools and colleges.
458-16-280 Art, scientific, and historical collections.
 
 
 
 
 
458-16-282 Musical, dance, artistic, dramatic and literary associations.
458-16-286 Humane societies.
458-16-290 Nature conservancy lands.
458-16-320 Emergency or transitional housing.
458-16-330 Sheltered workshops for the handicapped.
 
 
 
 
 
458-17-101 Assessment and taxation of ships and vessels.
Jay Jetter
Not applicable - Anticipate expedited
Anticipate CR-105 in winter 2015
Anticipate adoption in spring 2015
Recognize 2014 legislation
458-19-005 Definitions.
458-19-020 Levy limit—Method of calculation.
458-19-030 Levy limit—Consolidation of districts.
458-19-035 Levy limit—Annexation.
458-19-060 Emergency medical service levy.
458-19-065 Levy limit—Protection of future levy capacity.
458-19-085 Refunds—Procedures—Applicable limits.
458-19-550 State levy—Apportionment between counties.
Leslie Mullin
Not applicable - Expedited
WSR 14-23-079 Comments due by January 19, 2014
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-20-100 Appeals.
Jay Jetter
WSR 15-02-088 Public meeting on February 18, 2015 at 10:00 a.m.
Anticipate CR-102 and public hearing in spring/summer 2015
Anticipate adoption in summer/fall 2015
Update
458-20-101 Tax registration and tax reporting.
David Hesford
WSR 14-20-065
Comments were due October 31, 2014
Anticipate CR-102 and public hearing in winter/spring 2015
Anticipate adoption in summer/fall 2015
Update
458-20-126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel.
Mark Bohe
Not applicable - Expedited
WSR 14-24-109
Comments due February 2, 2015
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
Gayle Carlson
WSR 14-21-161
Public meeting held December 4, 2014
Anticipate CR-102 and public hearing in spring/summer 2015
Anticipate adoption in summer/fall 2015
Update
458-20-153 Funeral directors.
458-20-154 Cemeteries, crematories and columbaria.
Rich Cason
Completed WSR 09-07-088
WAC 458-20-153 Rule draft
WAC 458-20-154 Rule draft
WSR 14-22-085 Second public hearing held December 17, 2014
WSR 13-14-107
Second public hearing listed above
Anticipate adoption in spring 2015
Update
458-20-174 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
WAC 458-20-17401 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
Gayle Carlson
WSR 14-23-080 Public meeting is December 30, 2014
Anticipate CR-102 and public hearing in winter/ spring 2015
Anticipate adoption in summer 2015
Update
458-20-175 Persons engaged in the business of operating as a private or common carrier by air, rail or water in interstate or foreign commerce.
458-20-181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington.
Gayle Carlson
Anticipate CR-101 and public meeting in spring 2015
Anticipate CR-102 and public hearing in summer 2015
Anticipate adoption in fall 2015
Update WAC 458-20-175 and repeal/merge WAC 458-20-181 into WAC 458-20-175
458-20-179 Public utility tax.
Gayle Carlson
Not applicable - Expedited
WSR 14-23-087 Comments due by January 19, 2015
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-20-17902 Brokered natural gas—Use tax.
Mark Bohe
Not applicable - Expedited
WSR 14-23-056 Comments due by January 19, 2014 [2015]
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-20-193 Inbound and outbound interstate sales of tangible personal property.
Dave Hesford
WSR 14-16-063
Public meeting held September 15, 2014. Comments due October 1, 2014.
Anticipate CR-102 and public hearing in winter/spring 2015
Anticipate adoption in summer 2015
Update
458-20-19401 Minimum nexus thresholds for apportionable activities.
458-20-19402 Single factor receipts apportionment—Generally.
458-20-19403 Apportionable royalty receipts attribution.
458-20-19404 Financial institutions—Income apportionment.
458-20-19405 CPI-U adjustments to minimum nexus thresholds for apportionable activities.
Mark Bohe
Not applicable - Expedited
WSR 14-23-059 Comments due by January 19, 2015
Anticipate adoption of WAC 458-20-19401 - 458-20-19404 and repealing WAC 458-20-19405 in winter 2015
Recognize 2014 legislation
458-20-196 Bad debts.
Mark Bohe
Anticipate CR-101 and public meeting in winter 2015
Anticipate CR-102 and public hearing in spring/summer 2015
Anticipate adoption in fall/winter 2015
Update
458-20-240 Manufacturer's new employee tax credits.
Joseph Vidal
Anticipate CR-101 and public meeting in spring 2015
Anticipate CR-102 and public hearing in summer/fall 2015
Anticipate adoption in fall/winter 2015
Update
458-20-24001 Sales and use tax deferral—Manufacturing and R&D activities in rural counties.
Gayle Carlson
Anticipate CR-101 and public meeting in winter/spring 2015
Anticipate CR-102 and public hearing in summer 2015
Anticipate adoption in summer/fall 2015
Update
458-20-257 Warranties and maintenance agreements.
Gayle Carlson
Public meeting held April 17, 2012
WSR 12-06-072
WSR 14-20-098
Public hearing held November 12, 2014
Anticipate adoption in winter 2015
Update
458-20-258 Travel agents and tour operators.
Mark Bohe
Anticipate CR-101 and public meeting in spring 2015
Anticipate CR-102 and public hearing in summer/fall 2015
Anticipate adoption in winter 2015
Update
458-20-261 Commute trip reduction incentives.
Mark Bohe
Not applicable - Expedited
WSR 14-22-068 Comments due by January 5, 2014 [2015]
Adopted January 8, 2015
WSR 15-03-019
Recognize 2014 legislation
458-20-268 Annual surveys for certain tax adjustments.
Mark Bohe
Not applicable - Expedited
WSR 14-23-058 Comments due by January 19, 2014 [2015]
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-20-278 Returned goods, defective goods and lemon law covered vehicles.
458-20-108 Returned goods, allowances, cash discounts.
Gayle Carlson
Anticipate CR-101 and public meeting in winter/spring 2015
Anticipate CR-102 and public hearing in summer/fall 2015
Anticipate adoption in winter 2015
Update WAC 458-20-278 will be a new rule that will incorporate portions of WAC 458-20-108
458-20-280 Tax avoidance—General rule.
458-20-28001 Tax avoidance—Construction joint venture.
458-20-28002 Tax avoidance—Disguised income.
458-20-28003 Tax avoidance—Sales and use tax.
Melinda Mandell
Public meeting held July 1, 2014
Comments were due July 15, 2014
WSR 14-11-084
WSR 14-21-156
Public hearing held December 2, 2014
Comments due December 9, 2015 [2014]
Anticipate adoption in spring 2015
Recognize 2010 legislation
458-29A-400 Leasehold excise tax—Exemptions.
Mark Bohe
Not applicable - Expedited
WSR 14-24-110 Comments due by February 2, 2015
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-30-200 Definitions.
458-30-210 Classifications of land under chapter 84.34 RCW.
Leslie Mullin
WSR 14-20-065
Public meeting held November 13, 2014
WSR 14-24-119 Public hearing January 13, 2015
Anticipate adoption in winter 2015
Recognize 2014 legislation
458-30-232 Application for timber land classification.
458-30-240 Agreement relating to open space and timber land classifications.
458-30-275 Continuing classification upon sale or transfer of ownership of classified land—Actions of landowner and county officials to be taken prior to recording a conveyance of classified land.
458-30-280 Notice to withdraw from classification.
Leslie Mullin
Not applicable - Expedited CR-105 filed
WSR 14-22-094 Comments due by January 5, 2015
Adopted on January 8, 2015
WSR 15-03-017
Recognize 2014 legislation
458-30-285 Withdrawal from classification.
458-30-295 Removal of classification.
458-30-300 Additional tax—Withdrawal or removal from classification.
458-30-305 Due date of additional tax, interest, and penalty upon withdrawal or removal.
458-30-325 Transfers between classifications—Application for reclassification.
 
 
 
 
 
458-30-500 Definitions of terms used in WAC 458-30-500 through 458-30-590.
458-30-520 Notification of district—Certification by assessor—Estimate by district.
458-30-550 Exemption—Removal or withdrawal.
458-30-700 Designated forest land—Removal—Change in status—Compensating tax.
 
 
 
 
 
458-50-020 Annual reports—Duty to file.
458-50-030 Annual reports—Contents.
458-50-060 Failure to make report—Default valuation—Penalty—Estoppel.
458-50-110 Apportionment reports.
458-50-130 Taxing district boundary changes—Estoppel.
Jay Jetter
Anticipate CR-101 and public meeting in winter/spring 2015
Anticipate CR-102 and public hearing in summer 2015
Anticipate adoption in fall/winter 2015
Update
Rules Requiring Periodic Updates
Subject of rule making
Rule Drafter
Preliminary Rule 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.
Gayle Carlson
Not applicable - CR-105 will be filed
Anticipate filing in fall 2015
Will adopt updated rule effective January 1, 2016
Must be amended by the first of January each year
458-40-540 Timber excise tax—Forest land values.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2015
Anticipate CR-102 and public hearing in winter 2015
Will adopt rule effective January 1, 2016
Must be amended by the first of January each year
458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments.
Mark Bohe
Anticipate CR-101 and public meeting in spring 2015
Anticipate CR-102 and public hearing in summer 2015
Will adopt rule effective July 1, 2015
Must be updated by the first of January and July of each year