WSR 14-20-065

PREPROPOSAL STATEMENT OF INQUIRY

[Filed September 26, 2014, 12:07 p.m.]

Subject of Possible Rule Making: WAC 458-20-101 (Rule 101) Tax registration and tax reporting.

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 amending Rule 101 to remove the concept of dissociation from the rule consistent with proposed changes for WAC 458-20-193.

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 to provide written comments throughout this rule making or give oral testimony at the public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. The department anticipates that a preliminary draft of possible rule changes will be available by October 8, 2014, via the department's online Rules Agenda. The department is at this time asking for written comments regarding its anticipated course for amending Rule 101. Please provide comments by October 31, 2014.

Written comments should be directed to David Hesford, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail DavidH@dor.wa.gov, phone (360) 534-1586.

September 26, 2014

Dylan Waits

Rules Coordinator