WSR 16-15-022
AGENDA
DEPARTMENT OF REVENUE
[Filed July 11, 2016, 11:49 a.m.]
Semi-Annual Rule-Making Agenda
July 1 - December 31, 2016
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
WAC 458-14-127 Reconvened boards—Authority.
Jay Jetter
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-16-300 Public meeting hall—Public meeting place—Community meeting hall.
Leslie Mullin
WSR 15-03-083
public meeting on March 4, 2015
WSR 16-11-025
public hearing on June 21, 2016
Anticipate adoption in summer 2016
Recognize 2014 legislation; general updates
WAC 458-16-XXX Exemption for nonprofit homeownership development.
Leslie Mullin
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
New rule to recognize 2016 legislation
WAC 458-16A-120 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Determining disposable income.
TBD
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-18-210 Refunds—Procedure—Interest.
Mark Bohe
WSR 16-02-073
public meeting on February 11, 2016
WSR 16-06-067
public hearing on April 5, 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-19-050 Port district levies.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
Recognize 2015 legislation
WAC 458-20-141 Duplicating activities and mailing bureaus.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-144 Printing industry.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-151 Dentists and other health care providers, dental laboratories, and dental technicians.
Leslie Mullin
WSR 16-07-053
public meeting on May 5, 2016
WSR 16-11-026
public hearing on June 23, 2016
Anticipate adoption in summer 2016
General updates
WAC 458-20-169 Nonprofit organizations.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2016 legislation
WAC 458-20-183 Amusement, recreation, and physical fitness services.
Leslie Mullin
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Emergency
WSR 16-05-002
Second Emergency
WSR 16-12-040
Anticipate adoption in fall/winter 2016
Recognize 2015 legislation; general updates
WAC 458-20-187 Tax responsibility of persons owning and/or operating vending machines, amusement devices, and service machines.
Leslie Mullin
WSR 15-13-110
public meeting on July 22, 2015
Anticipate CR-102 and public hearing in summer 2016
Anticipate adoption in summer/fall 2016
General updates
WAC 458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
Leslie Mullin
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
Recognize 2015 legislation; general updates
WAC 458-20-190 Sales to and by the United States—Doing business on federal reservations—Sales to foreign governments.
Leslie Mullin
WSR 16-05-015
public meeting on March 24, 2016
WSR 16-10-023
public hearing on June 14, 2016
Anticipate adoption in summer 2016
General updates
WAC 458-20-193 Inbound and outbound interstate sales of tangible personal property.
David Hesford
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2016 legislation
WAC 458-20-19404 Financial institutions—Income apportionment.
Chris Coffman
WSR 15-21-091
public meeting on December 2, 2015
WSR 16-02-111
public hearing on February 18, 2016
Emergency
WSR 16-02-010
Second Emergency
WSR 16-10-006
Anticipate adoption in summer 2016
General updates
WAC 458-20-19404A Financial institutions—Income apportionment.
Chris Coffman
WSR 15-21-091
public meeting on December 2, 2015
WSR 16-02-111
public hearing on February 18, 2016
Anticipate adoption in summer 2016
General updates
WAC 458-20-196 Bad debts.
Mark Bohe
WSR 15-05-040
public meeting on March 31, 2015
WSR 15-10-057
public hearing on June 17, 2015
Anticipate second public hearing in summer/fall 2016
Anticipate adoption
in fall 2016
General updates
WAC 458-20-218 Advertising agencies.
Joseph Vidal
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-221 Collection of use tax by retailers and selling agents.
David Hesford
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-233 Tax liability of medical and hospital service bureaus and associations and similar health care organizations.
Jeannette Gute
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-20-252 Hazardous substance tax.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2015 legislation
WAC 458-20-267 Annual reports for certain tax adjustments.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption summer/fall 2016
Recognize 2016 legislation
WAC 458-20-268 Annual surveys for certain tax adjustments.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption summer/fall 2016
Recognize 2016 legislation
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
Recognize 2015/2016 legislation
WAC 458-20-281 Petroleum products tax.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer 2016
Anticipate adoption in summer/fall 2016
New rule to recognize 2015/2016 legislation
WAC 458-20-XXX Unclaimed property administration.
Joseph Vidal
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
New rule to address administrative process
WAC 458-20-XXX Unclaimed Property appeals.
Joseph Vidal
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
New rule to recognize 2015 legislation
WAC 458-20-XXX Waiver of public disclosure of certain tax preference reporting information for good cause.
Leslie Mullin
WSR 16-09-115
public meeting on May 19, 2016
Anticipate CR-102 and public hearing in summer 2016
Anticipate adoption in summer/fall 2016
New rule to recognize legislation
WAC 458-20-XXX FAR repair stations sales and use tax exemption.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in summer/fall 2016
Anticipate adoption fall/winter 2016
New rule to recognize 2016 legislation
WAC 458-20-XXX Athletic and fitness facilities.
Leslie Mullin
Anticipate CR-101 and public meeting in summer/fall 2016
Anticipate CR-102 and public hearing in fall 2016
Anticipate adoption in fall/winter 2016
New rule to recognize 2015 legislation
WAC 458-20-XXX Alternative fuel for commercial use vehicles.
Mark Bohe
Anticipate CR-101 and public meeting in summer 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
New rule to recognize 2015/2016 legislation
WAC 458-40-610 Timber excise tax—Definitions.
Mark Bohe
WSR 16-07-054
public meeting on May 3, 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-40-640 Timber excise tax—Stumpage value area (map).
Mark Bohe
WSR 16-07-054
public meeting on May 3, 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-40-680 Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions.
Mark Bohe
WSR 16-07-054
public meeting on May 3, 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
WAC 458-50-160 Exempt intangible property distinguished from other intangibles.
Jay Jetter
WSR 16-09-048
public meeting on May 26, 2016
Anticipate CR-102 and public hearing in summer 2016
Anticipate adoption in summer/fall 2016
General updates
WAC 458-61A-202 Inheritance or devise.
Leslie Mullin
N/A - anticipate CR-105
Anticipate CR-105 in summer/fall 2016
Anticipate adoption fall/winter 2016
Recognize 2016 legislation
WAC 458-61A-208 Foreclosure—Deeds in lieu of foreclosure—Sales pursuant to court order.
David Hesford
WSR 16-11-081
public meeting on June 16, 2016
Anticipate CR-102 and public hearing in summer/fall 2016
Anticipate adoption in fall/winter 2016
General updates
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
WAC 458-18-220 Rates of interest.
WAC 458-30-262 Farm and agricultural land values.
WAC 458-30-590 Rate of inflation.
Leslie Mullin
N/A - anticipate CR-105
Anticipate CR-105 in fall/winter 2016
Anticipate adoption in winter 2016
Annual updates that are effective January 1 of each year
WAC 458-40-540 Timber excise tax—Forest land values.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2016
Anticipate CR-102 and public hearing in winter 2016
Will adopt rule effective January 1, 2017
Annual updates that are effective January 1 of each year
458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2016
Anticipate CR-102 and public hearing in winter 2016
Will adopt rule effective January 1, 2017
Semi-annual updates that are effective January 1 and July 1 of each year