WSR 19-19-091

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE

[Filed September 18, 2019, 10:53 a.m.]

Subject of Possible Rule Making: WAC 458-20-211 Leases or rentals of tangible personal property, bailments.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 81.01.060(2) and 82.032.300 [82.32.300].

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department issued, on August 30, 2019, an interim guidance statement clarifying the tax treatment of concrete pumping services, effective October 1, 2019. The department is considering updating this rule to incorporate the clarification provided in the interim guidance statement, and may consider addressing other related issues 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 by contacting Brenton Madison, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1583, fax 360-534-1606, TTY 800-833-6384, email BrentonM@dor.wa.gov, web site dor.wa.gov.

Additional comments: No preliminary draft of possible rule changes is available at this time. Written comments may be submitted by mail or email and should be directed to Brenton Madison using one of the contact methods above. Written and oral comments will be accepted at the public meeting on October 30, 2019, at 10:00 a.m., at Conference Room 114C, 6400 Linderson Way S.W., Tumwater, WA 98501.

September 18, 2019

Atif Aziz

Rules Coordinator