WSR 06-18-095

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed September 6, 2006, 8:20 a.m. ]

Subject of Possible Rule Making: WAC 458-20-131 Games of chance.

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 department is considering a revision to this rule to recognize chapter 369, Laws of 2005 (ESHB 1031). This legislation established a specific business and occupation (B&O) tax for income derived from contests of chance (codified as RCW 82.04.285). This income was previously subject to the 1.5% service and other activities B&O tax. Chapter 369 also imposes a new B&O tax on income from parimutuel wagering (codified as RCW 82.04.286), which was previously exempt from B&O tax.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

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 Gayle Carlson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6126, e-mail GayleC@dor.wa.gov, fax (360) 586-5543.

Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on October 11, 2006, at 9:30 a.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) 725-7499.

September 6, 2006

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office