WSR 09-21-047

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 14, 2009, 9:37 a.m. ]

     Subject of Possible Rule Making: WAC 458-20-10201 Application process and eligibility requirements for reseller permits and 458-20-10202 Brief adjudicative proceedings for matters related to reseller permits.

     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: Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. The department of revenue (department) adopted these rules on an emergency basis effective August 31, 2009, to explain the application process and eligibility requirements for businesses to receive department-issued reseller permits as well as the appeals process for those applications for reseller permits that have been denied. The department is engaging in this rule making to adopt these rules as permanent rules.

     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, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of possible rule changes is available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx. Written comments on and/or requests for copies of the rule may be directed to Jay M. Jetter, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail JayJ@dor.wa.gov, phone (360) 570-6057, fax (360) 586-0127.

     Public Meeting Location: Capital Plaza Building, Exec. Large Conference Room, 4th Floor, 1025 Union Avenue S.E., Olympia, WA 98504-7453, on November 12, 2009, at 1:30 p.m.

     Assistance for Persons with Disabilities: Contact Martha Thomas no later than ten days before the meeting date, TTY 1-800-451-7985 or (360) 725-7497.

October 14, 2009

Alan R. Lynn

Rules Coordinator

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