WSR 06-05-001

AGENDA

DEPARTMENT OF REVENUE


[ Filed February 1, 2006, 2:13 p.m. ]

     The department of revenue's rules development agenda shows those rules for which we anticipate some formal rule-making action, either a public meeting, hearing, or adoption, by July 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 July 31, 2006



Rule Number Subject Explanation Assigned To Status
458-12-New Destroyed property To clarify statutory provisions. Jim Winterstein CR-101 public meeting anticipated.
458-12-New Intangible property To clarify statutory provisions. TBD CR-101 public meeting possible.
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-102 Public hearing anticipated.
458-16-180 Cemeteries Update per rule review. Kim Qually CR-101 public meeting anticipated.
458-16-282 Performing arts Incorporate provisions of chapter 121, Laws of 2003 regarding use of property. Kim Qually CR-101 public meeting anticipated.
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

458-18-070

458-18-100

Senior citizen/disabled person deferral Incorporate provisions of chapter 270, Laws of 2004 (18-020). Update per rule review. Jim Winterstein 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 Candidate for expedited adoption process. Further rule action anticipated.
458-20-148 Barber and beauty shops Update per rule review. Beulah Holman CR-102 public hearing anticipated.
458-20-155 Computer services Update per rule review. Allan Lau CR-101 public meeting possible.
458-20-166 Hotels/motels Incorporate provisions of chapter 514, Laws of 2005. JoAnne Gordon Candidate for expedited adoption process. Further rule action anticipated.
458-20-173 Installing, cleaning, repairing tangible personal property Update per rule review. Allan Lau CR-102 public hearing anticipated.
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 chapter 168, Laws of 2003 and chapter 153, Laws of 2004. Update per rule review. TBD CR-102 public hearing anticipated.
458-20-17801 Use tax exemptions Incorporate and update exemption info from WAC 458-20-178. TBD CR-102 public hearing anticipated.
458-20-17803 Promotional materials Incorporate provisions of chapter 514, Laws of 2005. JoAnne Gordon Adoption anticipated.
458-20-179

458-20-17901

Public utility tax PUT--Energy conservation/cogeneration Update per rule review. Possible consolidation of Rule 17901 into WAC 458-20-179. Gayle Carlson CR-102 public hearing anticipated.
458-20-17902 Brokered natural gas -- Use tax Update per rule review. Pat Moses CR-102 public hearing possible.
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 possible.
458-20-18801 Prescription drugs, etc. Incorporate provisions of 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 Inbound and outbound interstate sales of tangible personal property Update per rule review. TBD 2nd CR-101 public meeting anticipated.
458-20-209 Custom farming Update per rule review. Steve Zagelow CR-101 public meeting anticipated.
458-20-210

458-20-271

Sales to/by farmers Agricultural burning exemption Incorporate provisions of chapter 420, Laws of 2005. Gayle Carlson CR-102 public hearing anticipated.
458-20-229 Refunds Incorporate provisions of chapter 73, Laws of 2003. Gil Brewer Adoption anticipated.
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 tech 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 chapter 153, Laws of 2004. TBD CR-101 public meeting anticipated.
458-20-245 Telephone service Update per rule review. TBD CR-101 public meeting anticipated.
458-20-New Mobile telephone service To address issues per Rule 245 rule review. TBD CR-101 public meeting possible.
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 CR-102 public hearing 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 CR-102 public hearing anticipated.
458-20-267 Accountability reports (including aerospace) Incorporate provisions of chapter 1, Laws of 2003. Alan Lau CR-102 public hearing anticipated.
458-20-268 Accountability reports (including high tech) Incorporate provisions of chapter 2, Laws of 2004 and chapter 514, Laws of 2005. Alan Lau CR-102 public hearing anticipated.
458-20-New Aerospace incentives Incorporate provisions of chapter 1, Laws of 2003. Alan Lau CR-101 public meeting anticipated.
458-20-New Incentives to support renewable energy Incorporate provisions of chapter 300, Laws of 2005. TBD CR-101 public meeting anticipated.
458-20-New Staffing companies Incorporate provisions of ETA 2016 and industry guide. TBD CR-101 public meeting anticipated.
458-30-330

458-30-335

458-30-340

Current Use Incorporate provisions of chapter 310, Laws of 2005. Kim Qually Candidate for expedited rule-making process.
458-30-210

458-30-225

458-30-232

458-30-260

458-30-270

458-30-275

458-30-295

458-30-300

458-30-500

458-30-700

Current Use Incorporate provisions of various legislation, including, chapters 57 and 303, Laws of 2005. Also update per rule reviews. Kim Qually CR-101 public meeting anticipated.
458-40-660 Timber/forest tax stumpage values Required semiannually. Beulah Holman Must be revised by the 1st of January and July each year.
458-50-040

458-50-070

Annual reports -- Filing and extension

Annual assessment -- Procedure

Update per rule review. Kim Qually Adoption anticipated.
458-50-100 Apportionment of operating property
Chapter 458-57 Estate tax Incorporate provisions of chapters 332, 514, and 516, Laws of 2005. Cindy Evans Adoption anticipated.
458-61A-113 Sales of standing timber (REET) Clarification needed for when REET applies. Margaret Partlow CR-101 public meeting anticipated.

Alan R. Lynn

Rules Coordinator