WSR 17-16-076

AGENDA

DEPARTMENT OF REVENUE

[Filed July 26, 2017, 12:48 p.m.]

Semi-Annual Rule-Making Agenda

(July 1 – December 31, 2017)

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.


Rule Number and Title	Rule Drafter	Preproposal (CR-101)	Proposal (CR-102 or CR-105)	Adoption (CR-103)	Reason for Anticipated Changes
WAC 458-07-035 Listing of property—Subdivisions and segregation of interests	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-14-005 Definitions	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-14-046 Regularly convened session—Board duties—Presumption—Equalization to revaluation year	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2015 and 2017 legislation
WAC 458-14-116 Orders of the board—Notice of value adjustment—Effective date	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2015 and 2017 legislation
WAC 458-14-127 Reconvened boards—Authority	Leslie Mullin	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter 2017	General updates and to recognize 2015 and 2016 legislation
WAC 458-16-080 Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2015 legislation
WAC 458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Sam Thompson	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-16-260 Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Sam Thompson	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-16-XXX Exemption for multipurpose senior citizen centers	TBD	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	New rule to recognize 2017 legislation
WAC 458-16-XXX Exemption for nonprofit homeownership development	Leslie Mullin	CR-101 filed 1/30/2017 WSR 17-04-075 Public meeting 3/1/2017, at 10:00 a.m.	Anticipate CR-102 and public hearing in summer/fall 2017	Anticipate adoption in fall/winter 2017	New rule to recognize 2016 legislation
WAC 458-18-210 Refunds—Procedure—Interest	Wan Chen	CR-101 filed 1/4/2016 WSR 16-02-073 Public meeting 2/11/2016, at 10:00 a.m.	CR-102 filed 2/25/2016 WSR 16-06-067 Public hearing 4/5/2016, at 10:00 a.m.	Anticipate adoption in 2017	Recognize 2015 legislation
WAC 458-19-045 Levy limit—Removal of limit (lid lift)	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-19-050 Port district levies	Wan Chen	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2015 legislation
WAC 458-19-05001 Port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years	Wan Chen	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	New rule to recognize 2015 legislation
WAC 458-19-070 Five dollars and ninety cents statutory aggregate limit calculation	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2015 and 2017 legislation
WAC 458-19-075 Constitutional one percent limit calculation	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2015 and 2017 legislation
WAC 458-20-101 Tax registration and tax reporting	Leslie Mullin	CR-101 filed 3/30/2017 WSR 17-08-044 Public meeting 4/19/2017, at 1:00 p.m.	CR-102 filed 5/19/2017 WSR 17-11-089 Public hearing 6/28/2017, at 10:00 a.m.	Anticipate adoption in summer 2017	General updates
WAC 458-20-106 Casual or isolated sales—Business reorganizations	TBD	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-121 Sale of heat or steam—Including production by cogeneration	Rex Munger	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-134 Commercial or industrial use	Rex Munger	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-13601 Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment	Rex Munger	CR-101 filed 4/4/2017 WSR 17-08-077 Public meeting 4/19/2017, at 10:00 a.m.	CR-102 filed 5/19/2017 WSR 17-11-090 Public hearing 6/29/2017, at 10:00 a.m.	Anticipate adoption in summer 2017	General updates
WAC 458-20-141 Duplicating activities and mailing bureaus	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-144 Printing industry	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-15503 Digital products	TBD	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-183 Amusement, recreation, and physical fitness services	Leslie Mullin	Anticipate CR-101 and public meeting in summer 2017	Anticipate CR-102 and public hearing in fall 2017	1st Emergency WSR 16-05-002 2nd Emergency WSR 16-12-040 3rd Emergency WSR 16-20-005 4th Emergency WSR 17-04-006 5th Emergency WSR 17-11-062 Anticipate adoption in fall/winter 2017	General updates and to recognize 2015 legislation
WAC 458-20-18301 Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	New rule to recognize 2015 and 2017 legislation
WAC 458-20-193 Interstate sales of tangible personal property	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-19401 Minimum nexus thresholds for apportionable activities	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-19402 Single factor receipts apportionment—Generally	Wan Chen	Anticipate CR-101 and public meeting in summer 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-19404 Financial institutions—Income apportionment	Atif Aziz	CR-101 filed 10/21/2015 WSR 15-21-091 Public meeting 12/2/2015, at 10:00 a.m.	CR-102 filed 1/6/2016 WSR 16-02-111 Public hearing 2/18/2016, at 10:00 a.m. 2nd CR-102 filed 7/14/2017 WSR 17-15-077 Public hearing 9/13/2017, at 1:00 p.m.	1st Emergency WSR 16-02-010 2nd Emergency WSR 16-10-006 3rd Emergency WSR 16-17-122 4th Emergency WSR 17-01-107 5th Emergency WSR 17-10-017 Anticipate adoption in summer 2017	General updates
WAC 458-20-19404A Financial institutions—Income apportionment	Atif Aziz	CR-101 filed 10/21/2015 WSR 15-21-091 Public meeting 12/2/2015, at 10:00 a.m.	CR-102 filed 1/6/2016 WSR 16-02-111 Public hearing 2/18/2016, at 10:00 a.m. 2nd CR-102 filed 7/14/2017 WSR 17-15-077 Public hearing 9/13/2017, at 1:00 p.m.	Anticipate adoption in summer 2017	General updates
WAC 458-20-196 Bad debts	Rex Munger	CR-101 filed 2/11/2015 WSR 15-05-040 Public meeting 3/31/2015, at 10:00 a.m.	CR-102 filed 4/30/2015 WSR 15-10-057 Public hearing 6/17/2015, at 9:30 a.m. Anticipate second public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-218 Advertising agencies	Leslie Mullin	Anticipate CR-101 and public meeting in summer 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-20-244 Food and food ingredients	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-263 Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-267 Annual reports for certain tax adjustments	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-268 Annual surveys for certain tax adjustments	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-273 Renewable energy system cost recovery	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2015 and 2016 legislation
WAC 458-20-XXX Alternative fuel for commercial use vehicles	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	New rule to recognize 2015, 2016, and 2017 legislation
WAC 458-20-XXX PUD privilege tax	TBD	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	New rule to recognize 2017 legislation
WAC 458-30-200 Definitions	Leslie Mullin	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2017 legislation
WAC 458-30-280 Notice to withdraw from classification	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-30-285 Withdrawal from classification	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-30-295 Removal of classification	Leslie Mullin	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2017 legislation
WAC 458-30-300 Additional tax—Withdrawal or removal from classification	Leslie Mullin	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2017 legislation
WAC 458-30-700 Designated forest land—Removal—Change in status—Compensating tax	Leslie Mullin	Anticipate CR-101 and public meeting in summer/fall 2017	Anticipate CR-102 and public hearing in fall/winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2017 legislation
WAC 458-57-135 Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-61A-103 Transfers involving an underlying debt	Rex Munger	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	General updates
WAC 458-61A-209 Rescission of sale	TBD	N/A – Anticipate CR-105	Anticipate CR-105 in summer/fall 2017	Anticipate adoption in fall/winter 2017	Recognize 2017 legislation
WAC 458-276-030 Availability of public records—Centralized administration—Public records requests and processing—Contact information and hours—Index—Costs	Leslie Mullin	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Anticipate adoption in winter/spring 2018	Recognize 2017 legislation
WAC 458-XX-XXX Unclaimed property appeals process	Joseph Vidal	Anticipate CR-101 and public meeting in summer 2017	Anticipate CR-102 and public hearing in fall 2017	Anticipate adoption in fall/winter 2017	New rule to recognize 2015 legislation

Rules Requiring Periodic Updates


Rule Number and Title	Rule Drafter	Preproposal (CR-101)	Proposal (CR-102 or CR-105)	Adoption (CR-103)	Reason for 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	Leslie Mullin	N/A – Anticipate CR-105	Anticipate CR-105 in fall/winter 2017	Will adopt rules effective 1/1/18	Annual updates that are effective January 1 of each year
WAC 458-40-540 Timber excise tax—Forest land values	Danitza Casselman	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Will adopt rule effective 1/1/18	Annual updates that are effective January 1 of each year
WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments	Danitza Casselman	Anticipate CR-101 and public meeting in fall 2017	Anticipate CR-102 and public hearing in winter 2017	Will adopt rule effective 1/1/18	Semi-annual updates that are effective January 1 and July 1 of each year