WSR 04-10-004

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed April 22, 2004, 4:22 p.m. ]

Subject of Possible Rule Making: WAC 458-20-263 Fuel cell, wind, landfill gas, and solar energy electric generating facilities sales and use tax exemption.

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: The statutes creating the alternative energy sales and use tax exemptions have been amended. These amendments added fuel cells as an additional qualifying source of electric energy and reduced the overall generating capacity threshold from 200 kilowatts to 200 watts. The rule needs to be amended to reflect the current statutory provisions.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: Although the Washington Utilities and Transportation Commission and the Federal Energy Regulatory Commission regulate the related areas of generation, transmission, and sale of electricity generally, neither is involved in regulating the specific tax exemptions discussed in this rule.

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 Gilbert Brewer, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6133, e-mail gilb@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 June 8, 2004, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact April Thompson no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 725-7500.

April 22, 2004

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Legislature Code Reviser 

Register

Washington State Code Reviser's Office