Rule Number and Title	Rule Drafter	Preproposal (CR-101)	Proposal (CR-102 or CR-105)	Adoption (CR-103)	Reason for Anticipated Changes
WAC 458-16-266 Homeownership development	Leslie Mullin	Anticipate CR-101 and public meeting in the 1st quarter of 2019	Anticipate CR-102 and public hearing in the 2th [2nd] quarter of 2019	Anticipate adoption in the 2nd quarter of 2019	Recognize 2018 and 2019 legislation
WAC 458-14-127 Reconvened boards—Authority	Leslie Mullin	CR-101 Filed 12/6/2017 WSR 17-24-126	CR-102 Filed 4/3/2018 WSR 18-08-077 Anticipate filing second CR-102 and conducting additional public hearing in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	General updates and to recognize 2015 and 2016 legislation
WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Leslie Mullin	CR-101 Filed 11/1/2017 WSR 17-22-127	CR-102 Filed 4/26/2018 WSR 18-10-051 Anticipate filing second CR-102 and conducting additional public hearing in the 4th quarter of 2019	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-16-260 Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Leslie Mullin	CR-101 Filed 11/1/2017 WSR 17-22-127	CR-102 Filed 4/26/2018 WSR 18-10-051 second CR-102 Filed 3/5/2019 WSR 19-06-057 Anticipate filing third CR-102 and conducting additional public hearing in the 4th quarter of 2019	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-19-085 Refunds—Procedures—Applicable limits	Leslie Mullin	Anticipate CR-101 in the 3rd quarter of 2019	Anticipate CR-102 in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	Recognize 2017 and 2018 legislation
WAC 458-19-550 State levy—Apportionment between cities	Leslie Mullin	Anticipate CR-101 in the 3rd quarter of 2019	Anticipate CR-102 in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	Recognize 2017 and 2018 legislation
WAC 458-20-136 Manufacturing, processing for hire, fabricating	Matthew Largent	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	General updates
WAC 458-20-13601 Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment	Matthew Largent	CR-101 Filed 4/4/2017 WSR 17-08-077	CR-102 Filed 5/19/2017 WSR 17-11-090 Anticipate second CR-102 filing and additional public hearing in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	General updates
WAC 458-20-15503 Digital products	Katie Koontz	CR-101 Filed 2/6/2018 WSR 18-04-093	Anticipate CR-102 and public hearing in the 4th quarter of 2019	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-20-18301 Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and public meeting in 4th quarter of 2019	Anticipate CR-102 and public hearing in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	New rule to recognize 2015 and 2017 legislation
WAC 458-20-19402 Single factor receipts apportionment—Generally	Wan Chen	CR-101 Filed 7/31/2017 WSR 17-16-113 Anticipate second public meeting in the 4th quarter of 2019	Anticipate CR-102 and public hearing in the 1st quarter of 2020	Anticipate adoption in the 3rd quarter of 2020	General updates
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles	Leslie Mullin	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	Recognize 2019 legislation
WAC 458-20-XXX Marketplace fairness collecting and reporting	Darius Massoudi	CR-101 Filed 1/18/2018 WSR 18-03-126 Anticipate new CR-101 in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	New rule to recognize 2017 and 2019 legislation
WAC 458-61A-211 Mere change in identity or form—Family corporations and partnerships	Rex Munger	Anticipate CR-101 and public meeting in 3rd quarter of 2019	Anticipate CR-102 in the 4th quarter of 2019	Anticipate adoption in 1st quarter of 2020	General updates
WAC 458-57-135 Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment	Darius Massoudi	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 in the 4th quarter of 2019	Anticipate adoption in the 1st quarter of 2020	Recognize 2017 legislation and general updates
WAC 458-20-193 Interstate sales of tangible personal property	Tim Danforth	CR-101 Filed 10/2/2018 WSR 18-20-095	Anticipate CR-102 and public hearing in the 4th quarter of 2019	Anticipate adoption in 2nd quarter 2020	Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-221 Collection of use tax by retailers and selling agents	Tim Danforth	CR-101 Filed 10/2/2018 WSR 18-20-098	Anticipate CR-102 and public hearing in the 4th quarter of 2019	Anticipate adoption in 2nd quarter 2020	Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-141 Duplicating activities and mailing bureaus	Leslie Mullin	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals	Leslie Mullin	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-20-144 Printing industry	Leslie Mullin	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	General updates
WAC 458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2011 and 2019 legislation
WAC 458-16A-110 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Gross income	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2011 and 2019 legislation
WAC 458-16A-115 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Adjusted gross income	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2011 and 2019 legislation
WAC 458-16A-120 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Determining combined disposable income	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2011 and 2019 legislation
WAC 458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Application procedures	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2011 and 2019 legislation
WAC 458-16A-150 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Requirements for keeping the exemption	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2011 and 2019 legislation
WAC 458-20-252 Hazardous substance tax	Darius Massoudi	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-258 Travel agents and tour operators	Nicole Ferguson	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-228 Returns, payments, penalties, extensions, interest, stays of collection	Patrick Murphy	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-179 Public utility tax	Patrick Murphy	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-13501 Timber harvest operations	Brenton Madison	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-18-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-16A-130 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Qualifications for exemption	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-18-020 Deferral of special assessments and/or property taxes—Qualifications for deferral	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-18-100 Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-189 Sales to and by the United States and certain entities created by the United States—Doing business on federal reservations—Sales to foreign governments	Linda King	N/A - Anticipate CR-105	Anticipate CR-105 in the 4th quarter of 2019	Anticipate adoption in 1st quarter of 2020	Recognize 2019 legislation
WAC 458-29A-400 Leasehold excise tax—Exemptions	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 4th quarter of 2019	Anticipate adoption in 1st quarter of 2020	Recognize 2019 legislation
WAC 458-16-560 Housing for very low-income households	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2019	Recognize 2019 legislation
WAC 458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions	Melinda Mandell	N/A - Anticipate CR-105	Anticipate CR-105 in the 4th quarter of 2019	Anticipate adoption in 1st quarter of 2020	Recognize 2019 legislation
WAC 458-20-177 Sales of motor vehicles, campers, and trailers to nonresident consumers	Katie Koontz	N/A - Anticipate CR-105	Anticipate CR-105 in the 4th quarter of 2019	Anticipate adoption in 1st quarter of 2020	Recognize 2019 legislation
WAC 458-61A-100 Real estate excise tax	Rex Munger	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-61A-101 Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state	Rex Munger	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-61A-102 Real estate excise tax—Definitions	Brenton Madison	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-61A-107 Real estate excise tax—Option to purchase	Brenton Madison	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-20-193C Imports and exports—Sales of goods from or to persons in foreign countries	Brenton Madison	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-20-244 Food and food ingredients	Brenton Madison	N/A	CR-105 Filed 7/1/2019 WSR 19-14-074	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-20-263 Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Rex Munger	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 and public hearing in the 2nd quarter of 2020	Anticipate adoption in the 3rd quarter of 2020	Recognize 2019 legislation
WAC 458-20-233 Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources	Linda King	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 and public hearing in the 2nd quarter of 2020	Anticipate adoption in the 3rd quarter of 2020	Recognize 2019 legislation
WAC 458-20-27901 New exemptions on sales/leases of alternative fuel passenger vehicles	Leslie Mullin	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 4th quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	Recognize 2019 legislation
WAC 458-XX-XXX New tax on vapor products	Miki Gearhart	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 and public hearing in the 2nd quarter of 2020	Anticipate adoption in the 3rd quarter of 2020	Recognize 2019 legislation
WAC 458-61A-XXX Exemption for sale of self-help housing	Rex Munger	N/A - Anticipate CR-105	Anticipate CR-105 in the 3rd quarter of 2019	Anticipate adoption in 4th quarter of 2020	Recognize 2019 legislation
WAC 458-20-XXX New rule on higher education B&O tax surcharge	Patrick Murphy	Anticipate CR-101 and public meeting in the 4th quarter of 2019	Anticipate CR-102 and public hearing in the 2nd quarter of 2020	Anticipate adoption in the 3rd quarter of 2020	Recognize 2019 legislation
WAC 458-61A-XXX New rule on REET avoidance	Rex Munger	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	Recognize 2019 legislation
WAC 458-61A-XXX New rule on graduated REET	Brenton Madison	Anticipate CR-101 and public meeting in the 3rd quarter of 2019	Anticipate CR-102 and public hearing in the 1st quarter of 2020	Anticipate adoption in the 2nd quarter of 2020	Recognize 2019 legislation