WSR 19-04-076
AGENDA
DEPARTMENT OF REVENUE
[Filed February 1, 2019, 2:47 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, 2019)
Rule Number
and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 or CR-105)
Adoption
(CR-103)
Reason for
Anticipated Changes
WAC 458-16-266 Homeownership development
Leslie Mullin
Anticipate CR-101 and public meeting in the first quarter of 2019
Anticipate CR-102 and public hearing in the second quarter of 2019
Anticipate adoption in the second quarter of 2019
Recognize 2018 legislation
WAC 458-61A-219 Developmentally disabled personsHousingTransfers and improvements
Brenton Madison
CR-101
Filed 9/18/18
WSR 18-19-077
CR-102
Filed 11/16/18
WSR 18-23-067
Anticipate adoption in the first quarter of 2019
New rule to recognize 2018 legislation
WAC 458-14-127 Reconvened boardsAuthority
Leslie Mullin
CR-101
Filed 12/06/17
WSR 17-24-126
CR-102
Filed 4/3/18
WSR 18-08-077
Anticipate filing second CR-102 and conducting additional public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
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 11/1/17
WSR 17-22-127
CR-102
Filed 4/26/18
WSR 18-10-051
Anticipate filing second CR-102 and conducting additional public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
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 11/1/17
WSR 17-22-127
CR-102
Filed 4/26/18
WSR 18-10-051
Anticipate filing second CR-102 and conducting additional public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-16-340 Exemption for multipurpose senior citizen centers
Leslie Mullin
CR-101
Filed 11/01/18
WSR 18-22-074
CR-102
Filed 12/27/18
WSR 19-02-059
Anticipate adoption in the first quarter of 2019
New rule to recognize 2017 legislation
WAC 458-19-085 RefundsProceduresApplicable limits
Leslie Mullin
Anticipate CR-101 in the first quarter of 2019
Anticipate CR-102 in the second quarter of 2019
Anticipate adoption in the third quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-19-090 Fire protection district formationCities and towns.
Leslie Mullin
CR-101
Filed 3/19/18
WSR 18-07-072
CR-102
Filed 5/22/18
WSR 18-11-111
2nd CR-102
Filed 11/16/18
WSR 18-23-068
Anticipate adoption in the first quarter of 2019
Recognize 2017 legislation
WAC 458-19-550 State levyApportionment between cities
Leslie Mullin
Anticipate CR-101 in the first quarter of 2019
Anticipate CR-102 in the second quarter of 2019
Anticipate adoption in the third quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses
Tim Danforth
N/A
CR-105
Filed 11/16/18
WSR 18-23-060
Anticipate adoption in the first quarter of 2019
Recognize 2018 legislation
WAC 458-20-136 Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the second quarter of 2019
Anticipate CR-102 and public hearing in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
General updates
WAC 458-20-13601 Manufacturers and processors for hireSales and use tax exemptions for machinery and equipment
Rex Munger
CR-101
Filed 4/4/17
WSR 17-08-077
CR-102
Filed 5/19/17
WSR 17-11-090
Anticipate second CR-102 filing and additional public hearing in the second quarter of 2019
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-20-15503 Digital products
Aaron Deggs
CR-101
Filed 2/6/18
WSR 18-04-093
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-20-18301 Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in first quarter of 2019
Anticipate CR-102 and public hearing in the second quarter of 2019
Anticipate adoption in the second quarter of 2019
New rule to recognize 2015 and 2017 legislation
WAC 458-20-19402 Single factor receipts apportionmentGenerally
Wan Chen
CR-101
Filed 7/31/17
WSR 17-16-113
Anticipate second public meeting in the second quarter of 2019
Anticipate CR-102 and public hearing in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
General updates
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 2019
Anticipate CR-102 and public hearing in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
Recognize 2015 and 2016 legislation
WAC 458-20-XXX Marketplace fairness collecting and reporting
Adam Wolfson
CR-101
Filed 1/18/18
WSR 18-03-126
Anticipate CR-102 and public hearing in the first or second quarter of 2019
Anticipate adoption in the third quarter of 2019
New rule to recognize 2017 legislation
WAC 458-61A-103 Transfers involving an underlying debt
Rex Munger
CR-101
Filed 11/6/18
WSR 18-22-111
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
General Updates
WAC 458-61A-211 Mere change in identity or formFamily corporations and partnerships
Rex Munger
Anticipate CR-101 and public meeting in first quarter of 2019
Anticipate CR-102 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
General updates
WAC 458-57-135 Washington estate tax return to be filedPenalty for late filing—Interest on late paymentsWaiver or cancellation of penaltyApplication of payment
Darius Massoudi
Anticipate CR-101 and public meeting in the second quarter of 2019
Anticipate CR-102 in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
Recognize 2017 legislation and general updates
WAC 458-20-193 Interstate sales of tangible personal property
Adam Wolfson
CR-101
Filed 10/2/18
WSR 18-20-095
Anticipate CR-102 and public hearing in the third quarter of 2019
Anticipate adoption in fourth quarter 2019
Recognize Wayfair decision of 2018
WAC 458-20-221 Collection of use tax by retailers and selling agents
Adam Wolfson
CR-101
Filed 10/2/18
WSR 18-20-098
Anticipate CR-102 and public hearing in the third quarter of 2019
Anticipate adoption in fourth quarter 2019
Recognize Wayfair decision of 2018
WAC 458-20-141 Duplicating activities and mailing bureaus
Leslie Mullin
Anticipate CR-101 and public meeting in the second quarter of 2019
Anticipate CR-102 in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
General updates
WAC 458-20-143 Printers and publishers of newspapers, magazines, and periodicals
Leslie Mullin
Anticipate CR-101 and public meeting in the second quarter of 2019
Anticipate CR-102 in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
General updates
WAC 458-20-144 Printing industry
Leslie Mullin
Anticipate CR-101 and public meeting in the second quarter of 2019
Anticipate CR-102 in the third quarter of 2019
Anticipate adoption in the fourth quarter of 2019
General updates
WAC 458-16A-100 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionDefinitions
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
WAC 458-16A-110 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionGross income
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
WAC 458-16A-115 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionAdjusted gross income.
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
WAC 458-16A-120 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionDetermining combined disposable income
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
WAC 458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionApplication procedures
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
WAC 458-16A-150 Senior citizen, disabled person, and one hundred percent disabled veteran exemptionRequirements for keeping the exemption
Leslie Mullin
N/A – anticipate CR-105
Anticipate CR-105 in the second quarter of 2019
Anticipate adoption in third quarter of 2019
Recognize 2011 legislation
Rules Requiring Periodic Updates
Rule Number
and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 orCR-105)
Adoption
(CR-103)
Reason for
Anticipated Changes
WAC 458-40-660 Timber excise taxStumpage value tablesStumpage value adjustments
Brenton Madison
Anticipate CR-101 and public meeting in first quarter 2019
Anticipate CR-102 and public hearing in the second quarter of 2019
Will adopt rule effective July 1, 2019
 
Semi-annual updates that are effective January 1 and July 1 of each year