WSR 19-15-114

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed July 23, 2019, 9:05 a.m., effective August 23, 2019]

Effective Date of Rule: Thirty-one days after filing.

Purpose: The department of revenue is repealing WAC 458-20-236 because there is no longer a statutory authority for the rule. In 2010, the legislature amended RCW 82.04.460 and enacted RCW 82.04.462 which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.

Citation of Rules Affected by this Order: Repealing WAC 458-20-236 Baseball clubs and other sport organizations.

Statutory Authority for Adoption: RCW 82.32.300.

Adopted under notice filed as WSR 19-10-065 on April 30, 2019.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 1.

Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

Date Adopted: July 23, 2019.

Atif Aziz

Rules Coordinator

The following section of the Washington Administrative Code is repealed: