WSR 99-08-005

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed March 25, 1999, 3:52 p.m. ]

Date of Adoption: March 25, 1999.

Purpose: To repeal three excise tax rules because: (1) The information provided in WAC 458-20-157 is currently provided in WAC 458-20-122 Sales of feed, seed, fertilizer, spray materials, and other tangible personal property for farm use and 458-20-210 Sales of agricultural products by farmers; (2) WAC 458-20-206 provides little information of value and the exemption cited in the rule is more completely discussed in WAC 458-20-134 Commercial or industrial use and 458-20-178 Use tax; and (3) WAC 458-20-225 provides incomplete information and much of the information is more completely discussed in WAC 458-20-102 Resale certificates and 458-20-134 Commercial or industrial use.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-157 Producers of poultry and hatching eggs, 458-20-206 Use tax, fuel oil, oil products, other extracted products, and 458-20-225 Pattern makers.

Statutory Authority for Adoption: RCW 82.32.300.

Adopted under preproposal statement of inquiry filed as WSR 99-04-019 on January 22, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 3.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.

March 25, 1999

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

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