WSR 17-16-113

PREPROPOSAL STATEMENT OF INQUIRY

[Filed July 31, 2017, 7:16 a.m.]

Subject of Possible Rule Making: WAC 458-20-19402 Single factor receipts apportionment—Generally (Rule 19402).

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060(2), 82.04.067, 82.04.460, and 82.04.462.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Since amending Rule 19402 in 2015 to recognize Section 305 of SSB 6333 (chapter 97, Laws of 2014), the department has continued to receive public comments requesting additional guidance on Part 3 – "How to Attribute Receipts." Most comments are with regard to subsection (303)(c), on services relating to the customer's business activities. The department is considering updating this rule to clarify subsection (303)(c) specifically, and possibly other parts of the rule based on any comments received.

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. No preliminary draft of possible rule changes is available at this time.

Written comments may be submitted by email or post mail directed to Wan Chen, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, email WanC@dor.wa.gov.

Written or oral comments may also be submitted at the public meeting.

Public Meeting Location: Conference Room 252, 6400 Linderson Way S.W., Tumwater, WA 98501, on September 11, 2017, at 1:00 p.m. Call-in option can be provided upon request no later than three days before the meeting date.

Assistance for Persons with Disabilities: Contact Julie King, (360) 704-5717, 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.

July 31, 2017

Kevin Dixon

Rules Coordinator