WSR 17-04-048
AGENDA
DEPARTMENT OF REVENUE
[Filed January 26, 2017, 8:38 a.m.]
Semi-Annual Rule-Making Agenda
(January 1 - June 30, 2017)
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
WAC 458-14-127 Reconvened boards—Authority
TBD
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-16-XXX Exemption for nonprofit homeownership development
Leslie Mullin
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
New rule to recognize 2016 legislation
WAC 458-18-210 Refunds—Procedure—Interest
Wan Chen
WSR 16-02-073
public meeting on February 11, 2016
WSR 16-06-067
public hearing on April 5, 2016
Anticipate adoption in 2017
Recognize 2015 legislation
WAC 458-19-050 Port district levies
TBD
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
Recognize 2015 legislation
WAC 458-19-XXX Port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years
TBD
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
Recognize 2015 legislation
WAC 458-20-100 Informal administrative reviews
Leslie Mullin
N/A - Anticipate CR-105
WSR 17-03-055
Anticipate adoption in spring 2017
Address update
WAC 458-20-101 Tax registration and tax reporting
Leslie Mullin
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-13601 Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-141 Duplicating activities and mailing bureaus
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-144 Printing industry
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-183 Amusement, recreation, and physical fitness services
Leslie Mullin
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Emergency
WSR 16-05-002
2nd Emergency
WSR 16-12-040
3rd Emergency
WSR 16-20-005
Anticipate adoption in summer/fall 2017
Recognize 2015 legislation; general updates
WAC 458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts
Leslie Mullin
WSR 16-23-157 Public meeting on January 4, 2017
WSR 17-03-083 Public hearing on February 22, 2017
Anticipate adoption in summer 2017
Recognize 2015 legislation; general updates
WAC 458-20-193 Inbound and outbound interstate sales of tangible personal property
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in spring 2017
Anticipate adoption in spring/summer 2017
Recognize 2016 legislation
WAC 458-20-19404 Financial institutions—Income apportionment
Atif Aziz
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
2nd Emergency
WSR 16-10-006
3rd Emergency
WSR 16-17-122
4th Emergency
WSR 17-01-107
Anticipate adoption in spring 2017
General updates
WAC 458-20-19404A Financial institutions—Income apportionment
Atif Aziz
WSR 15-21-091 Public meeting on December 2, 2015
WSR 16-02-111 Public hearing on February 18, 2016
Anticipate adoption in spring 2017
General updates
WAC 458-20-196 Bad debts
Rex Munger
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 spring 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-218 Advertising agencies
Joseph Vidal
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-221 Collection of use tax by retailers and selling agents
Leslie Mullin
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
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 spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
General updates
WAC 458-20-267 Annual reports for certain tax adjustments
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in spring 2017
Anticipate adoption in spring/summer 2017
Recognize 2016 legislation
WAC 458-20-268 Annual surveys for certain tax adjustments
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in spring 2017
Anticipate adoption in spring/summer 2017
Recognize 2016 legislation
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
Recognize 2015/2016 legislation
WAC 458-20-XXX Unclaimed property administration
Joseph Vidal
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
New rule to address administrative process
WAC 458-20-XXX Unclaimed property appeals
Joseph Vidal
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
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 spring 2017
Anticipate adoption in spring/summer 2017
New rule to recognize legislation
WAC 458-20-XXX FAR repair stations sales and use tax exemption
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in spring 2017
Anticipate adoption in spring/summer 2017
New rule to recognize 2016 legislation
WAC 458-20-XXX Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
New rule to recognize 2015 legislation
WAC 458-20-XXX Alternative fuel for commercial use vehicles
Rex Munger
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring/summer 2017
Anticipate adoption in summer/fall 2017
New rule to recognize 2015/2016 legislation
WAC 458-61A-202 Inheritance or devise
Leslie Mullin
N/A - Anticipate CR-105
WSR 16-23-055
WSR 17-04-042 Adopted on January 25, 2017
Recognize 2016 legislation
WAC 458-61A-210 Irrevocable trusts
Leslie Mullin
N/A - Anticipate CR-105
WSR 16-23-055
WSR 17-04-042 Adopted on January 25, 2017
Recognize 2016 legislation
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 2017
Will adopt rules effective January 1, 2018
Annual updates that are effective January 1 of each year
WAC 458-40-540 Timber excise tax—Forest land values
Danitza Casselman
Anticipate CR-101 and public meeting in fall 2017
Anticipate CR-102 and public hearing in winter 2017
Will adopt rule effective January 1, 2018
 
Annual updates that are effective January 1 of each year
458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
Danitza Casselman
Anticipate CR-101 and public meeting in spring 2017
Anticipate CR-102 and public hearing in spring 2017
Will adopt rule effective July 1, 2017
 
Semi-annual updates that are effective January 1 and July 1 of each year