WSR 15-14-120
AGENDA
DEPARTMENT OF REVENUE
[Filed July 1, 2015, 9:38 a.m.]
Semi-Annual Rule-Making Agenda
(July 1 - December 31, 2015)
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 the department is currently working on and rules the department anticipates working on 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 are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
Subject of Rule Making
Rule Drafter
Preliminary Rule Proposal (CR-101 filing)
Proposed Rule (CR-102 or CR-105 filing)
Rule Adoption (CR-103 filing)
Description of Anticipated Changes
458-16-300 Public meeting hall—Public meeting place—Community meeting hall.
Leslie Mullin
WSR 15-03-083
public meeting on March 4, 2015
Anticipate CR-102 and public hearing in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2014 legislation
458-16A-010 Nonprofit homes for the aging.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-16A-020 Nonprofit homes for the aging—Initial application and annual renewal.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Application procedures.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-18-100 Deferral of special assessments and/or property taxes—When payable—Collection—Partial payment.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-18-210 Refunds—Procedure—Interest.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-19-050 Port district levies.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-19-070 Five dollars and ninety cents statutory aggregate limit calculation.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-19-075 Constitutional one percent limit calculation.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-100 Appeals.
Jay Jetter
WSR 15-02-088
public meeting held February 18, 2015
Stakeholder meeting on June 26, 2015 (draft rule here)
Second stakeholder meeting anticipated summer 2015
Anticipate CR-102 and public hearing in summer 2015
Anticipate adoption in fall 2015
Update
458-20-101 Tax registration and tax reporting.
David Hesford
WSR 14-20-065
comments are due October 31, 2014
WSR 15-05-067
comments due March 30, 2015
Anticipate adoption in summer 2015
Update
WAC 458-20-102 Reseller permits.
Gayle Carlson
WSR
public meeting on August 20, 2015, at 10:00 a.m.
Anticipate CR-102 and public hearing in fall 2015
Anticipate adoption in winter 2015
Update
WAC 458-20-10201 Application process and eligibility requirements for reseller permits.
Gayle Carlson
WSR 15-14-081
public meeting on August 13, 2015, at 10:00 a.m.
Anticipate CR-102 and public hearing in fall 2015
Anticipate adoption in fall 2015
Update
458-20-105 Employees distinguished from persons engaging in business.
Gayle Carlson
WSR 15-11-100
public meeting on June 24, 2015
Anticipate CR-102 and public hearing in summer/fall 2015
Anticipate adoption in winter 2015
Update
458-20-108 Returned goods, allowances, cash discounts.
458-20-278 Returned goods, defective goods and lemon law covered vehicles.
Gayle Carlson
WSR 15-05-058
public meeting on March 25, 2015
WSR 15-12-081
public hearing on July 14, 2015, at 1:30 p.m.
Anticipate adoption in summer/fall 2015
Update – WAC 458-20-278 will be a new rule that will incorporate portions of WAC 458-20-108
458-20-124 Restaurants, cocktail bars, taverns and similar businesses.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 in summer/fall 2015
Anticipate adoption in winter 2015
Recognize 2015 legislation
458-20-141 Duplicating activities and mailing bureaus.
Mark Bohe
Anticipate CR-101 and public meeting in fall/winter 2015
Anticipate CR-102 and public hearing in winter/spring 2016
Anticipate adoption in spring/summer 2016
Recognize 2015 legislation
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
Gayle Carlson
WSR 14-21-161
public meeting is December 4, 2014
Anticipate CR-102 and public hearing in fall 2015
Anticipate adoption in winter/spring 2016
Update
458-20-153 Funeral directors.
458-20-154 Cemeteries, crematories and columbaria.
Rich Cason
Completed WSR 09-07-088
WAC 458-20-153 rule draft
WAC 458-20-154 rule draft
WSR 15-12-122 third public hearing on July 15, 2015, at 10:00 a.m.
WSR 14-22-085 second public hearing was December 17, 2014
WSR 13-14-107 first public hearing was August 8, 2013
Anticipate adoption in summer 2015
Update
458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, summer camps, trailers camps, etc.
Mark Bohe
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-167 Educational institutions, school districts, student organizations, and private schools.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-168 Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-174 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce.
458-20-17401 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce.
Gayle Carlson
WSR 14-23-080 public meeting is December 30, 2014
WSR 15-09-090
public hearing on May 27, 2015
Anticipate adoption in summer 2015
Update
458-20-183 Amusement, recreation, and physical fitness services.
Jay Jetter
Anticipate CR-101 and public meeting in fall/winter 2015
Anticipate CR-102 and public hearing in winter/spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
458-20-187 Tax responsibility of persons owning and/or operating vending machines, amusement devices, and service machines.
Gayle Carlson
WSR 15-13-110
public meeting held July 22, 2015
Anticipate CR-102 and public hearing in fall 2015
Anticipate adoption in fall 2015/winter 2016
Update
458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
Jay Jetter
Anticipate CR-101 and public meeting in fall/winter 2015
Anticipate CR-102 and public hearing in winter/spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
458-20-193 Inbound and outbound interstate sales of tangible personal property.
Dave Hesford
WSR 14-16-063 public meeting held September 15, 2014. Comments due October 1, 2014.
WSR 15-05-067
comments due March 30, 2015
Anticipate adoption in summer 2015
Update
458-20-196 Bad debts.
Mark Bohe
WSR 15-05-040 public meeting on March 31, 2015, at 10:00 a.m.
WSR 15-10-057 public hearing on June 17, 2015, at 9:30 a.m.
Anticipate second public hearing in fall 2015
Anticipate adoption in winter 2015
Update
458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-240 Manufacturer's new employee tax credits.
Joseph Vidal
WSR 15-07-063 public meeting on April 30, 2015
WSR 15-11-093 public hearing on July 1, 2015, at 10:00 a.m.
Anticipate adoption in summer 2015
Update
458-20-258 Travel agents and tour operators.
Mark Bohe
WSR 15-04-066 public meeting on March 18, 2015
Anticipate CR-102 and public hearing in fall 2015
Anticipate adoption winter 2015
Update
458-20-260 Oil spill response and tax administration.
Mark Bohe
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-261 Commute trip reduction incentives.
Mark Bohe
N/A – anticipate CR-105
Anticipate CR-105 in fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-267 Annual reports for certain tax adjustments.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-277 Certified service providers—Compensation.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-27701 Model 2 volunteer sellers—Compensation.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-27702 Taxpayer relief—Sourcing compliance—One thousand dollar credit and certified service provider compensation for small businesses.
Gayle Carlson
N/A – anticipate CR-105
Anticipate CR-105 summer/fall 2015
Anticipate adoption winter 2015
Recognize 2015 legislation
458-20-278 Returned goods, defective goods and lemon law covered vehicles.
458-20-108 Returned goods, allowances, cash discounts.
Gayle Carlson
WSR 15-05-058 public meeting on March 25, 2015
WSR 15-12-081 public hearing on July 14, 2015, at 1:30 p.m.
Anticipate adoption in winter 2015
Update – WAC 458-20-278 will be a new rule that will incorporate portions of WAC 458-20-108
Rules Requiring Periodic Updates
Subject of rule making
Rule Drafter
Preliminary Rule Proposal (CR-101 filing)
Proposed Rule (CR-102 or CR-105 filing)
Rule Adoption (CR-103 filing)
Description of Anticipated Changes
458-18-220 Rates of interest.
458-30-262 Farm and agricultural land values.
458-30-590 Rate of inflation.
Gayle Carlson
N/A – anticipate CR-105
Anticipate fall 2015
Will adopt updated rule effective January 1, 2016
Must be amended by the first of January each year
458-40-540 Timber excise tax—Forest land values.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2015
Anticipate CR-102 and public hearing in winter 2015
Will adopt rule effective January 1, 2016
Must be amended by the first of January each year
458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2015
Anticipate CR-102 and public hearing in winter 2015
Will adopt rule effective January 1, 2016
Must be updated by the first of January and July of each year