WSR 14-02-109

PREPROPOSAL STATEMENT OF INQUIRY

[Filed December 31, 2013, 3:16 p.m.]

Subject of Possible Rule Making: This rule-making effort will be to amend WAC 458-20-263, presently entitled: "Fuel cell, wind, landfill gas, and solar energy electric generating facilities" and update the rule to include recent legislation and technology under the new title: "Sales and use tax exemptions for qualifying electrical generating and heat producing systems using renewable energy sources."

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: RCW 82.08.962, 82.08.963, 82.12.962, and 82.12.963 provide retail sales and use tax exemptions for machinery and equipment used directly in generating electricity or producing heat using qualified renewable energy sources. This rule amendment explains how these exemptions apply to present technologies and updates legislative changes, including the most recent at chapter 13, Laws of 2013 2nd sp. sess.

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. A preliminary draft of possible rule changes is available via the department's online Rules Agenda.

Written comments may be submitted by mail and should be directed to Mark E. Bohe, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov.

Written and oral comments will be accepted at the public meeting.

Public Meeting Location: Capital Plaza Building, Fourth Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on February 10, 2014, at 10:00 a.m. Call-in option can be provided upon request.

Assistance for Persons With Disabilities: Contact Mary Carol LaPalm, (360) 725-7499 or Renee Cosare, (360) 725-7514 no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.

December 31, 2013

Alan R. Lynn

Assistant Director