PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: WAC 458-20-148 Barber and beauty shops.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-148 explains the business and occupation, retail sales, and use tax responsibilities of persons operating barber and beauty shops. The department anticipates revising the rule to incorporate discussion about the tax reporting responsibilities of independent contractors renting chairs or work stations in a salon or similar establishment and how tax applies to income received by shop or salon operators from independent contractors. The department also plans to update the rule to reflect the diverse services that are currently provided by shops, salons, and similar establishments.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: While the Washington State Department of Licensing's Processional Licensing Support Services unit and the Department of Health's Health Processions Quality Assurance Division regulate industries whose activities are addressed in this rule, they do not administer the tax laws that apply to the activities.
Process for Developing New Rule: Modified negotiated rule making.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon request. Written comments on and/or requests for copies of the draft may be directed to JoAnne Gordon, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6121, e-mail joanneg@dor.wa.gov, fax (360) 664-0693.
Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on August 27, 2003, at 1:30 p.m.
Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.
July 11, 2003
Alan R. Lynn
Rules Coordinator
Legislation and Policy Division