WSR 13-04-084

AGENDA

DEPARTMENT OF REVENUE


[ Filed February 5, 2013, 1:57 p.m. ]


Semi-Annual Rule-Making Agenda

(January 1 – June 30, 2013)



     Listed below is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules under development by the department, and those rules for which the department at this time anticipates initiating some rule-making action during the next six months.

     The department's rule-making agenda is also available on its web site. The information on this site is continually updated as the department files rule-making notices, or as it otherwise adds or deletes rules that it anticipates some action over the next six months. This includes rules that added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.

     If you have questions about this rule-making agenda, please contact Alan Lynn, department of revenue, rules coordinator, AlanL@dor.wa.gov.

Subject of Rule Making Rule

Drafter

Preliminary Proposal

(CR-101 filing)

Proposed Rule (CR-102 or

CR-105 filing)

Rule Adoption

(CR-103 filing)

Description of Anticipated Changes
WAC 458-40-660 Timber excise tax -- Stumpage value tables -- Stumpage value adjustments. Mark Bohe Anticipated Must be updated by the first of January and July of each year.
WAC 458-20-270 Telephone program excise tax rates. Gayle Carlson Anticipated

Must be updated by the first of July each year.
Chapter 458-16A WAC (five rules),

Property tax -- Exemptions -- Homes for the aging, senior citizens and disabled persons.

Jay Jetter WSR 13-02-086 Recognize 2012/2011/2010/2009 legislation.
Chapter 458-18 WAC (three rules),

Property tax -- Abatements, credits, deferrals and refunds.

Jay Jetter WSR 13-02-087 Recognize 2012/2010 legislation.
Chapter 458-18A WAC (four rules),

Property tax -- Limited income deferral program.

Jay Jetter WSR 13-02-088 Recognize 2012/2010 legislation.
WAC 458-20-10101 Business licensing service (BLS) -- Total fee payable -- Handling of fees. Marilou Rickert Anticipated Consider fee increases to be used to improve BLS system technology and infrastructure.
WAC 458-20-140 Photographers and photofinishers. Rich Cason Anticipated Update.
WAC 458-20-141 Duplicating activities and mailing bureaus. Rich Cason Anticipated Update.
WAC 458-20-155 Information and computer services.

WAC 458-20-15501 Computer hardware.

WAC 458-20-15502 Computer software.

WAC 458-20-15503 Digital products.

Caleb Allen WSR 11-02-077

WSR 12-17-161 Recognize 2010/2009 legislation.
WAC 458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities. Kristine Rompa Anticipated

Update.
WAC 458-20-178 Use tax. Gayle Carlson Anticipated Update.
WAC 458-20-179 Public utility tax.

WAC 458-20-17901 Public utility tax -- Energy conservation and cogeneration deductions.

WAC 458-20-180 Motor transportation, urban transportation.

Gayle Carlson WSR 10-18-033 Update.
WAC 458-20-183 Amusement, recreation, and physical fitness services. Kristine Rompa WSR 11-19-063

Update.
WAC 458-20-185 Tobacco products tax.

WAC 458-20-186 Cigarette tax.

Marilou Rickert Anticipated Update, recognize 2012 legislation.
WAC 458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen. Kristine Rompa Anticipated Update.
WAC 458-20-193 Inbound and outbound interstate sales of tangible personal property.

Gayle Carlson WSR 12-03-007

Possible limited amendment to establish a one-year trailing nexus period for all taxes.
WAC 458-20-217 Lien for taxes. Marilou Rickert Anticipated Recognize 2011/2010 legislation.
WAC 458-20-228 Returns, payments, penalties, extensions, interest, stay of collection. Kristine Rompa Anticipated Recognize 2011/2010/2009 legislation.
WAC 458-20-22801 Tax reporting frequency.

WAC 458-20-22802 Electronic funds transfer.

Kristine Rompa Anticipated Recognize 2011/2009 legislation.
WAC 458-20-240 Manufacturer's new employee tax credits. Joseph Vidal Anticipated Update.
WAC 458-20-241 Radio and television broadcasting. Joseph Vidal Anticipated Amend consistent with JLARC finding.
WAC 458-20-257 Warranties and maintenance agreements. Gayle Carlson WSR 12-06-072 WSR 12-23-051

Update.
WAC 458-20-258 Travel agents and tour operators. Melinda Mandell Anticipated Update.
WAC 458-20-273 Renewable energy system cost recovery. Mark Bohe WSR 12-16-007

Update.
Chapter 458-20 WAC, new tax avoidance transactions. Kate Adams

Anticipated Recognize 2010 legislation.
Real estate excise tax.

WAC 458-61A-102 Definitions.

WAC 458-61A-205 Government transfers.

Marilou Rickert Anticipated Correct definition of "governmental entity" and clarify application of REET for federal instrumentalities.
Chapter 308-30 WAC, Consolidated licensing service. Marilou Rickert Anticipated Repeal chapter and readopt needed information into another chapter.