WSR 05-14-169

AGENDA

DEPARTMENT OF REVENUE


[ Filed July 6, 2005, 10:42 a.m. ]

     The Department of Revenue's rule development agenda shows those rules for which we anticipate some formal rule-making action, either a public meeting, hearing, or adoption, by January 31, 2006. Rules may be added or deleted from the work schedule as a result of resource allocation, legislative action, court decisions, or taxpayer request.

     We have a web site that includes this list at http://www.dor.wa.gov/content/laws/RuleMaking/default.aspx.

     If you would like to receive future copies of this list, please send a request to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453.

     Any person currently on the excise tax rules maintenance list or property tax rules list will automatically receive a copy of the rules development agenda.


RULES DEVELOPMENT AGENDA

Activity planned by January 31, 2006


Rule Number Subject Explanation Assigned

To

Status
458-14-001

458-14-015

458-14-025

458-14-046

458-14-056

458-14-066

458-14-076

458-14-105

458-14-116

458-14-127

458-14-170

Board of Equalization. Update per rule review.


Jim Winterstein CR-101 public meeting anticipated.
458-16-180

Cemeteries. Update per rule review. Kim Qually CR-101 public meeting anticipated.
458-16-1000 Fee land owned by tribes. Incorporate provisions of chapter 236, Laws of 2004. Kim Qually/Nathan Schreiner Emergency rule issued. CR-102 public hearing scheduled July 12.
458-16A-100

458-16A-110

458-16A-115

458-16A-120

458-16A-130

458-16A-135

458-16A-150

Senior citizen/disabled person exemption. Incorporate provisions of chapter 270, Laws of 2004, and recognize federal law changes. Jim Winterstein CR-101 public meeting anticipated.
458-18-020 Senior citizen/disabled person deferral. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-18-220 Rate of interest. Annual update. Kim Qually Must be completed by January 1.
458-19-070



458-19-075

Adjusting levy rates when aggregate limit is exceeded. Constitutional 1% limit calculation. Incorporate provisions of chapter 129, Laws of 2004, and chapter 24, Laws of 2003 1st sp.s. Kim Qually CR-101 public meeting anticipated.
458-20-119 Sales of meals. Update per rule review and recognize streamlined sales tax agreement definitions. Gil Brewer CR-101 public meeting anticipated.
458-20-124 Restaurants. Update per rule review and recognize streamlined sales tax agreement definitions. Gil Brewer CR-101 public meeting anticipated.
458-20-131 Games of chance. Incorporate chapter 369, Laws of 2005. Gayle Carlson CR-101 public meeting anticipated.
458-20-141 Duplicating industry and mailing bureaus. Incorporate chapter 514, Laws of 2005. JoAnne Gordon Emergency rule filed. CR-101 public meeting anticipated.
458-20-144 Printing industry. Incorporate provisions of chapter 514, Laws of 2005. Update per rule review. Nathan Schreiner Emergency rule filed. CR-101 public meeting anticipated.
458-20-148 Barber and beauty shops. Update per rule review. Beulah Holman CR-102 public hearing anticipated.
458-20-153

Funeral directors.

Update per rule review. Scott Amrine CR-101 public meeting possible.
458-20-154 Cemeteries. Update per rule review. Scott Amrine CR-101 public meeting possible.
458-20-155 Computer services. Update per rule review. Allan Lau CR-101 public meeting possible.
458-20-165 Laundry services. Incorporate provisions of chapter 514, Laws of 2005. JoAnne Gordon Emergency rule filed. CR-101 public meeting anticipated.
458-20-166 Hotels/motels. Incorporate provisions of chapter 514, Laws of 2005. JoAnne Gordon Emergency rule filed. Candidate for expedited adoption process.
458-20-173 Installing, cleaning, repairing tangible personal property. Update per rule review. Allan Lau CR-101 public meeting scheduled 7/11.
458-20-175 Interstate commerce by air/rail/water carriers. Update per rule review -- Possible consolidation with Rule 181. Gayle Carlson CR-101 public meeting anticipated.
458-20-178 Use tax. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003 and chapter 153, Laws of 2004, update per rule review. JoAnne Gordon CR-102 public hearing anticipated.
458-20-17801 Use tax exemptions. Incorporate and update exemption info from WAC 458-20-178. JoAnne Gordon CR-102 public hearing anticipated.
458-20-17803 Promotional materials. Incorporate provisions of chapter 514, Laws of 2005. JoAnne Gordon Emergency rule filed. CR-101 public meeting anticipated.
458-20-179 Public utility tax. Update per rule review. Gayle Carlson CR-101 public meeting anticipated.
458-20-17901 PUT -- Energy conservation/cogeneration. Update per rule review. Gayle Carlson CR-101 public meeting anticipated.
458-20-17902 Brokered natural gas -- Use tax. Update per rule review. Pat Moses CR-101 public meeting anticipated.
458-20-181 Operating vessels in Washington. Update per rule review -- Possible consolidation with Rule 175. Gayle Carlson CR-101 public meeting anticipated.
458-20-183 Amusement/recreation services. Update per rule review. Chris Coffman CR-101 public meeting possible.
458-20-185 Other tobacco products tax. Incorporate provisions of chapter 180, Laws of 2005. Margaret Partlow CR-101 public meeting anticipated.
458-20-186 Cigarette tax. Update per rule review. Margaret Partlow CR-101 public meeting anticipated.
458-20-18801 Prescription drugs, etc. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003 and chapter 153, Laws of 2004. Pat Moses CR-102 public hearing anticipated.
458-20-189 Sales to/by state and political subdivision. Update per rule review. Pat Moses CR-101 public meeting anticipated.
458-20-193



458-20-193C

Inbound and outbound interstate sales of tangible personal property.

Imports and exports.

Update and consolidate per rule review. Gil Brewer CR-102 public hearing anticipated.
458-20-194 Doing business in/outside Washington. Update per rule review. Nathan Schreiner CR-101 public meeting held April 7.
458-20-196 Bad debts. Incorporate provisions of chapter 514, Laws of 2005 (remove "warranties" from examples). Nathan Schreiner Candidate for expedited adoption.
458-20-210

458-20-271

Sales to/by farmers.

Agricultural burning exemption.

Incorporate provisions of chapter 420, Laws of 2005. Gayle Carlson Emergency rules filed. CR-101 public meeting anticipated.
458-20-211 Leases/rental of tangible personal property. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003, update per rule review. JoAnne Gordon CR-102 public hearing anticipated.
458-20-244 Food products. Incorporate provisions of chapter 153, Laws of 2004. JoAnne Gordon CR-101 public meeting anticipated.
458-20-228 Returns, penalties, and interest. Incorporate provisions of chapter 13, Laws of 2003 1st sp.s. Pat Moses CR-102 public hearing anticipated.
458-20-229 Refunds. Incorporate provisions of chapter 73, Laws of 2003. Gil Brewer CR-101 public meeting scheduled July 11.
458-20-24001

458-20-24001A

Sales/use tax deferral -- Distressed areas. Incorporate provisions of chapter 25, Laws of 2004. Allan Lau CR-102 public hearing anticipated.
458-20-24003 Tax incentives for high technology. Incorporate provisions of chapter 2, Laws of 2004. Allan Lau CR-102 public hearing anticipated.
458-20-243 Litter tax. Incorporate provisions of chapter 289, Laws of 2005. Update per rule review. Gayle Carlson CR-102 public hearing anticipated.
458-20-244 Food. Incorporate provisions of "streamlined" legislation -- Chapter 153, Laws of 2004. JoAnne Gordon CR-101 public meeting anticipated.
458-20-245 Telephone service. Incorporate provisions of the "streamlined bill" (chapter 168, Laws of 2003), update per rule review. Gil Brewer CR-101 public meeting anticipated.
458-20-New Mobile telephone service. Incorporate provisions of chapter 67, Laws of 2002. Gil Brewer CR-101 public meeting anticipated.
458-20-250

458-20-272

Solid waste collection business.

Tire fee.

Incorporate provisions of chapter 354, Laws of 2005. Update per rule review. Nate Schreiner Emergency rules filed. CR-101 public meeting anticipated.
458-20-252


Hazardous substance tax/petroleum products tax. Update per rule review. Possible incorporation of petroleum products tax into a new rule. Steve Zagelow CR-102 public hearing anticipated.
458-20-257 Warranties and maintenance agreements. Incorporate provisions of chapter 514, Laws of 2005. Chris Coffman Emergency rule filed. CR-101 public meeting anticipated.
458-20-261 Ridesharing (commute trip reduction) exemptions/credits . Incorporate provisions of chapter 297, Laws of 2005. Update per rule review. Allan Lau CR-102 public hearing anticipated.
458-20-267 Accountability reports (including aerospace). Incorporate provisions of chapter 1, Laws of 2003 and recognize provisions of chapter. Julie Sexton CR-101 public meeting anticipated.
458-20-268 Accountability reports (including high technology). Incorporate provisions of chapter 2, Laws of 2004 and recognize provisions of chapter. Julie Sexton CR-102 public hearing anticipated.
458-20-New Aerospace incentives. Incorporate provisions of chapter 1, Laws of 2003. Julie Sexton CR-101 public meeting anticipated.
458-20-New Incentives to support renewable energy. Incorporate provisions of chapter 300, Laws of 2005. Gil Brewer CR-101 public meeting anticipated.
Chapter 458-28 WAC Taxation of financial institutions -- Apportionment by cities or towns. Update per rule review. Nathan Schreiner Considering input. Decision whether to proceed anticipated.
458-29A-400 Leasehold excise tax exemptions. Incorporate provisions of chapters 170 and 514, Laws of 2005, and updating. Margaret Partlow CR-101 public meeting anticipated.
458-30-210

458-30-225

458-30-270

458-30-275

458-30-330

458-30-335

458-30-340

458-30-700

Current use. Incorporate provisions of chapters 57, 303, and 310, Laws of 2005. Kim Qually CR-101 public meeting anticipated.
458-30-262 Farm and agricultural land values. Annual update. Kim Qually Must be completed by January 1.
458-30-590 Rate of inflation. Annual update. Kim Qually Must be completed by January 1.
458-40-540 Forest land values. Annual update. Gil Brewer Must be completed by January 1.
458-40-660 Timber/forest tax stumpage values.

Required semi-annually. Gil Brewer Must be completed before July 1 and January 1 each year.
458-50-040


458-50-070


458-50-100

Annual reports -- Filing and extension annual assessment -- Procedure apportionment of operating property. Update per rule review. Kim Qually Candidate for expedited rule-making process.
Chapter 458-57 WAC Estate tax. Incorporate provisions of chapters 332, 514, and 516, Laws of 2005. Steve Zagelow CR-101 public meeting anticipated.
Chapter 458-61 WAC Real estate excise tax. Update per rule review Margaret Partlow CR-101 public meeting scheduled 7/13.

Alan R. Lynn

Rules Coordinator

© Washington State Code Reviser's Office