WSR 15-06-047
PREPROPOSAL STATEMENT OF INQUIRY
DEPARTMENT OF REVENUE
[Filed March 2, 2015, 2:11 p.m.]
Subject of Possible Rule Making: WAC 458-20-24001 (Rule 24001) Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010.
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 proposing to revise Rule 24001 to:
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Update the definition of "initiation of construction" to match RCW 82.63.010 as referenced in RCW 82.60.020;
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Reformat the presentation of information in a more useful manner, including moving the definitions from throughout the rule to one subsection (subsection (2));
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Add a subsection titled "May an applicant or recipient amend an application or certificate["] (subsection (11));
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Expand the subsection for processes of an investment project (subsection (12)); and
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Add examples, e-mail address, and update fax number.
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 Gayle Carlson, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail GayleC@dor.wa.gov.
Written and oral comments will be accepted at the public meeting.
Public Meeting Location: Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on April 7, 2015, at 10:00 a.m. Call-in option can be provided upon request no later than three days before the meeting date.
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.
March 2, 2015
Dylan Waits
Rules Coordinator