WSR 18-04-042

AGENDA

DEPARTMENT OF REVENUE

[Filed January 31, 2018, 2:03 p.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, 2018)


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	Rex Munger	N/A	CR-105 filed 11/16/2017 WSR 17-23-106	Anticipate adoption in first quarter of 2018	Recognize 2017 legislation
WAC 458-14-127 Reconvened boards—Authority	Leslie Mullin	CR-101 filed 12/6/2017 WSR 17-24-126 Public Meeting: 1/10/2018, at 10:00 a.m.	Anticipate CR-102 and public hearing in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	General updates and to recognize 2015 and 2016 legislation
WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Leslie Mullin	CR-101 filed 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017, at 10:00 a.m.	Anticipate CR-102 and public hearing in the first quarter of 2018	Anticipate adoption in the second/third quarter of 2018	General updates
WAC 458-16-260 Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Leslie Mullin	CR-101 filed 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017, at 10:00 a.m.	Anticipate CR-102 and public hearing in the first quarter of 2018	Anticipate adoption in the second/third quarter of 2018	General updates
WAC 458-16-XXX Exemption for multipurpose senior citizen centers	Leslie Mullin	Anticipate CR-101 and public meeting in the second quarter of 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	New rule to recognize 2017 legislation
WAC 458-19-005 Definitions	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-19-010 Levy limit and levy rate calculations	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-19-020 Levy limit—Method of calculation	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-19-045 Levy limit—Removal of limit (lid lift)	Rex Munger	N/A - Anticipate CR-105	CR-105 filed 11/16/2017 WSR 17-23-107	Anticipate adoption in the first quarter of 2018.	Recognize 2017 legislation
WAC 458-19-050 Port district levies	Wan Chen	CR-101 filed 11/28/2017 WSR 17-24-025 Public Meeting: 1/17/2018, at 1:00 p.m.	Anticipate CR-102 and public hearing in the second quarter of 2018	Anticipate adoption in the third quarter of 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	CR-101 filed 11/28/2017 WSR 17-24-025 Public Meeting: 1/17/2018, at 1:00 p.m.	Anticipate CR-102 and public hearing in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	New rule to recognize 2015 legislation
WAC 458-19-085 Refunds—Procedures—Applicable limits	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-19-550 State levy—Apportionment between cities	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-19-XXX Fire protection district formation	Leslie Mullin	Anticipate CR-101 and public meeting in the second quarter 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	Recognize 2017 legislation
WAC 458-20-121 Sale of heat or steam—Including production by cogeneration	Rex Munger	N/A - Anticipate CR-105	CR-105 filed 11/16/2017 WSR 17-23-114	Anticipate adoption in the first quarter of 2018	Recognize 2017 legislation
WAC 458-20-134 Commercial or industrial use	Rex Munger	N/A - Anticipate CR-105	CR-105 filed 11/16/2017 WSR 17-23-114	Anticipate adoption in the first quarter of 2018	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 second public hearing in the second quarter of 2018	Anticipate adoption in the fourth quarter of 2018	General updates
WAC 458-20-141 Duplicating activities and mailing bureaus	Rex Munger	Anticipate CR-101 and public meeting in the third quarter of 2018	Anticipate CR-102 and public hearing in the fourth quarter of 2018	Anticipate adoption in the first quarter of 2019	General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals	Rex Munger	Anticipate CR-101 and public meeting in the third quarter of 2018	Anticipate CR-102 and public hearing in the fourth quarter of 2018	Anticipate adoption in the first quarter of 2019	General updates
WAC 458-20-144 Printing industry	Rex Munger	Anticipate CR-101 and public meeting in the third quarter of 2018	Anticipate CR-102 and public hearing in the fourth quarter of 2018	Anticipate adoption in the first quarter of 2019	General updates
WAC 458-20-15503 Digital products	Aaron Deggs	Anticipate CR-101 and public meeting in the second quarter of 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	General updates
WAC 458-20-169 Nonprofit organizations	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-179 Public utility tax	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-183 Amusement, recreation, and physical fitness services	Leslie Mullin	CR-101 filed 1/29/2018 WSR 18-04-025 Public Meeting: 3/21/2018, at 1:00 p.m.	Anticipate CR-102 and public hearing in the second quarter of 2018	first emergency filed WSR 16-05-002 second emergency filed WSR 16-12-040	General updates and to recognize 2015 legislation
				third emergency filed WSR 16-20-005 fourth emergency filed WSR 17-04-006
				fifth emergency filed WSR 17-11-062 sixth emergency filed WSR 17-19-064 Anticipate adoption in the third quarter of 2018
WAC 458-20-18301 Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and public meeting in second quarter of 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	New rule to recognize 2015 and 2017 legislation
WAC 458-20-193 Interstate sales of tangible personal property	Matthew Largent	N/A - Anticipate CR-105	CR-105 filed 1/2/2018 WSR 18-02-076	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-19401 Minimum nexus thresholds for apportionable activities	Matthew Largent	N/A - Anticipate CR-105	CR-105 filed 1/2/2018 WSR 18-02-076	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-19402 Single factor receipts apportionment—Generally	Wan Chen	CR-101 filed 7/31/2017 WSR 17-16-113 Public Meeting: 9/11/2017, at 1:00 p.m	Anticipate CR-102 and public hearing in the second quarter of 2018	Anticipate adoption in the third/fourth quarter of 2018	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 the second quarter of 2018	Anticipate adoption in the third quarter of 2018	General updates
WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018.	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-24001 Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018.	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-24003 Tax incentives for high technology businesses	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018.	Anticipate adoption in the second quarter of 2018	Recognize 2017 legislation
WAC 458-20-244 Food and food ingredients	Leslie Mullin	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018.	Anticipate adoption in the second quarter of 2018	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	Aaron Deggs	N/A - Anticipate CR-105	Anticipate CR-105 in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	Recognize 2017 legislation
WAC 458-20-267 Annual reports for certain tax adjustments	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	Recognize 2017 legislation
WAC 458-20-268 Annual surveys for certain tax adjustments	Tim Danforth	N/A - Anticipate CR-105	Anticipate CR-105 in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	Recognize 2017 legislation
WAC 458-20-273 Renewable energy system cost recovery	Aaron Deggs	N/A - Anticipate CR-105	Anticipate CR-105 in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	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 the second quarter of 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	Recognize 2015 and 2016 legislation
WAC 458-20-XXX Marketplace fairness collecting and reporting	Matthew Largent	CR-101 filed 1/18/2018 WSR 18-03-126 Public Meeting: 3/29/2018, at 10:00 a.m.	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	New rule to recognize 2017 legislation
WAC 458-20-XXX Alternative fuel for commercial use vehicles	Rex Munger	Anticipate CR-101 and public meeting in the third quarter of 2018	Anticipate CR-102 and public hearing in the fourth quarter of 2018	Anticipate adoption in the first quarter of 2019.	New rule to recognize 2015, 2016, and 2017 legislation
WAC 458-29A-400 Leasehold excise tax—Exemptions	Sam Thompson	N/A - Anticipate CR-105	Anticipate CR-105 in the first quarter of 2018	Anticipate adoption in the second quarter of 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	Sam Thompson	Anticipate CR-101 and public meeting in the first quarter of 2018	Anticipate CR-102 in the second quarter of 2018	Anticipate adoption in the third quarter of 2018	Recognize 2017 legislation and general updates
WAC 458-65A-XXXX Unclaimed property appeals through the Administrative Procedure Act	Joseph Vidal	Anticipate CR-101 and public meeting in the second quarter of 2018	Anticipate CR-102 and public hearing in the third quarter of 2018	Anticipate adoption in the fourth quarter of 2018	New rule to recognize 2015 legislation
WAC 458-65A-10001 Brief adjudicative proceedings for matters related to penalties and interest imposed under the Unclaimed Property Act, chapter 63.29 RCW	Joseph Vidal	CR-101 filed 1/19/2018 WSR 18-03-123 Public Meeting: 3/1/2018, at 1:00 p.m.	Anticipate CR-102 and public hearing in the second quarter of 2018	first emergency filed WSR 18-02-057 Anticipate adoption in the third quarter of 2018	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 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments	TBD	CR-101 filed 1/29/2018 WSR 18-04-020 Public Meeting: 4/18/2018, at 10:00 a.m.	Anticipate CR-102 and public hearing in the third quarter of 2018	Will adopt rule effective July 1, 2018	Semi-annual updates that are effective January 1 and July 1 of each year