WSR 16-03-065
AGENDA
DEPARTMENT OF REVENUE
[Filed January 19, 2016, 11:18 a.m.]
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.
Semi-Annual Rule-Making Agenda
(January 1 - June 30, 2016)
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
WAC 458-07-010 Valuation and revaluation of real property—Introduction.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-141
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-07-015 Revaluation of real property—Annual counties.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-141
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-07-020 Revaluation of real property—Multiyear counties.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-141
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-14-026 Assessment roll corrections agreed to by taxpayer.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-012
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 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/summer 2016
Recognize 2014 legislation
WAC 458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions.
Atif Aziz
WSR 15-21-096
Public meeting on November 19, 2015
No preliminary draft of possible changes to the rule will be prepared prior to the public meeting
Anticipate CR-102 and public hearing [in] winter/spring 2016
Anticipate adoption in spring/summer 2016
Update and correct
WAC 458-16A-140 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-012
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-18-020 Deferral of special assessments and/or property taxes—Qualifications for deferral.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-142
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-18-210 Refunds—Procedure—Interest.
Mark Bohe
WSR 16-02-073
Public meeting on February 11, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-19-050 Port district levies.
Mark Bohe
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-19-070 Five dollars and ninety cents statutory aggregate limit calculation.
Mark Bohe
N/A - anticipate CR-105
WSR 15-22-058
WSR 16-02-126
Adopted on January 6, 2016
Recognize 2015 legislation
WAC 458-19-075 Constitutional one percent limit calculation.
Mark Bohe
N/A - anticipate CR-105
WSR 15-22-058
WSR 16-02-126
Adopted on January 6, 2016
Recognize 2015 legislation
WAC 458-20-100 Appeals.
Jay Jetter
WSR 15-02-088
Public meeting held February 18, 2015,
Stakeholder meeting on June 26, 2015,
Second stakeholder meeting anticipated summer 2015
WSR 15-24-116
Public hearing held on January 7, 2016, at 10:00 a.m.
Anticipate adoption in winter/spring 2016
Update
WAC 458-20-101 Tax registration and tax reporting.
Jeannette Gute
WSR 16-02-113
Public meeting on February 9, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-102 Reseller permits.
Gayle Carlson
WSR 15-14-119
Public meeting on August 20, 2015, at 10:00 a.m
WSR 16-01-067
Public hearing on January 26, 2016, at 10:00 a.m.
Anticipate adoption in winter/spring 2016
Update
WAC 458-20-103 Time and place of sale.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Update
WAC 458-20-13501 Timber harvest operations.
Gayle Carlson
N/A - anticipate CR-105
WSR 15-21-041
WSR 16-02-063
Adopted on January 4, 2016
Recognize 2015 legislation
WAC 458-20-13601 Manufacturers and processors for hire—Sales and use tax exemption for machinery and equipment.
Gayle Carlson
N/A - anticipate CR-105
WSR 16-02-058
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-141 Duplicating activities and mailing bureaus.
Mark Bohe
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals.
Mark Bohe
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-144 Printing industry.
Mark Bohe
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-150 Optometrists, ophthalmologists, and opticians.
Gayle Carlson
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-151 Dentists and other health care providers, dental laboratories, and dental technicians.
Gayle Carlson
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-15503 Digital products.
Mark Bohe
N/A - anticipate CR-105
WSR 15-24-080
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-20-167 Educational institutions, school districts, student organizations, and private schools.
Leslie Mullin
N/A - anticipate CR-105
WSR 16-01-013
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-20-169 Nonprofit organizations.
Gayle Carlson
N/A - anticipate CR-105
WSR 16-02-057
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel.
Gayle Carlson
N/A - anticipate CR-105
WSR 15-21-012
Anticipate adoption in winter/spring 2016
Recognize 2015 legislation
WAC 458-20-183 Amusement, recreation, and physical fitness services.
Leslie Mullin
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 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 winter/spring 2016
Anticipate Adoption in spring 2016
Update
WAC 458-20-189 Sales to and by the state of Washington, counties, cities, towns, school districts, and fire districts.
Leslie Mullin
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-20-190 Sales to and by the United States—Doing business on federal reservations—Sales to foreign governments.
Gayle Carlson
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-193 Inbound and outbound interstate sales of tangible personal property.
David Hesford
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-19401 Minimum nexus thresholds for apportionable activities.
Atif Aziz
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-19404 Financial institutions—Income apportionment.
Chris Coffman
WSR 15-21-091
Public meeting on December 2, 2015, at 10:00 a.m.
WSR 16-02-111
Public hearing on February 18, 2016, at 10:00 a.m.
Emergency
WSR 16-02-010
Anticipate adoption in spring 2016
Update
WAC 458-20-19404A Financial institutions—Income apportionment (pre January 1, 2016).
Chris Coffman
WSR 15-21-091
Public meeting on December 2, 2015, at 10:00 a.m.
WSR 16-02-111
Public hearing on February 18, 2016, at 10:00 a.m.
Anticipate adoption in spring 2016
Update
WAC 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 winter/spring 2016
Anticipate adoption in spring 2016
Update
WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers.
Gayle Carlson
N/A - anticipate CR-105
WSR 15-22-019
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-218 Advertising agencies.
Jeannette Gute
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-221 Collection of use tax by retailers and selling agents.
David Hesford
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-20-228 Returns, payments, penalties, extensions, interest, stay of collection.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-008
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-22802 Electronic filing and payment.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-006
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-252 Hazardous substance tax.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-254 Recordkeeping.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-006
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-260 Oil Spill response and tax administration.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-261 Commute trip reduction incentives.
Gayle Carlson
N/A - anticipate CR-105
WSR 15-23-085
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-267 Annual reports for certain tax adjustments.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-006
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-268 Annual surveys for certain tax adjustments.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-272 Tire fee—Core deposits or credits.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-277 Certified service providers—Compensation.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-006
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-27701 Model 2 volunteer sellers—Compensation.
Mark Bohe
N/A - anticipate CR-105
WSR 16-01-006
Anticipate adoption [in] winter/spring 2016
Recognize 2015 legislation
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles.
Mark Bohe
Anticipate CR-101 and public meeting in spring 2016
Anticipate CR-102 and public hearing in spring/summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2015 legislation
WAC 458-20-281 Petroleum products tax.
Mark Bohe
N/A - anticipate CR-105
Anticipate CR-105 in winter/spring 2016
Anticipate adoption in spring 2016
Recognize 2015 legislation
WAC 458-20-XXX Unclaimed Property administration.
Jeannette Gute
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-20-XXX Unclaimed Property appeals.
Jeannette Gute
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-20-XXX Pilot deferral program.
TBD
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Recognize 2015 legislation
WAC 458-20-XXX Click through nexus.
David Hesford
Anticipate CR-101 and public meeting in spring 2016
Anticipate CR-102 and public hearing in spring/summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2015 legislation
WAC 458-20-XXX Alternative fuel for commercial use vehicles.
Mark Bohe
Anticipate CR-101 and public meeting in spring 2016
Anticipate CR-102 and public hearing in spring/summer 2016
Anticipate adoption in summer/fall 2016
Recognize 2015 legislation
WAC 458-50-160 Exempt intangible property distinguished from other intangibles.
Jay Jetter
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-020 Definitions.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-030 Stratification of assessment rolls—Real property.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-050 Land use stratification, sales summary and abstract report.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-070 Real property sales studies.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-080 Real property sales sample selection.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-100 County generated sales studies.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-140 Personal property ratio study.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-160 Indicated personal property ratio—Computation.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-200 Certification of county preliminary and indicated ratios—Review.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-53-210 Appeals.
Mark Bohe
WSR 16-02-075
Public meeting on February 10, 2016, at 10:00 a.m.
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
WAC 458-61A-208 Foreclosure—Deeds in lieu of foreclosure—Sales pursuant to court order.
David Hesford
Anticipate CR-101 and public meeting in winter/spring 2016
Anticipate CR-102 and public hearing in spring 2016
Anticipate adoption in summer 2016
Update
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
WAC 458-18-220 Rates of interest.
WAC 458-30-262 Farm and agricultural land values.
WAC 458-30-590 Rate of inflation.
Gayle Carlson
N/A - anticipate CR-105
Anticipate CR-105 in fall/winter 2016
Anticipate adoption in winter 2016
Must be amended by the first of January each year
WAC 458-40-540 Timber excise tax—Forest land values.
Mark Bohe
Anticipate CR-101 and public meeting in fall 2016
Anticipate CR-102 and public hearing in winter 2016
Will adopt rule effective January 1, 2017
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 spring 2016
Anticipate CR-102 and public hearing in spring 2016
Will adopt rule effective July 1, 2016
Must be updated by the first of January and July of each year