WSR 20-16-020
AGENDA
DEPARTMENT OF REVENUE
[Filed July 23, 2020, 1:31 p.m.]
Semi-Annual Rule-Making Agenda
July 1 - December 31, 2020
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 website. The information on the site is continually updated as the department files rule-making notices, or otherwise adds or deletes rules that it anticipates some action over the next six months, including rules added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
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
CR-101 Filed:
1/8/2019
WSR 19-03-043
Public Meeting:
12/6/2018 at 10:00 a.m.
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 1st quarter of 2021
Recognize 2018 legislation
WAC 458-14-127
Reconvened boards—Authority
Leslie Mullin
CR-101 Filed:
12/6/2017
WSR 17-24-126
Public Meeting:
1/10/18 at 10:00 a.m.
CR-102 Filed:
4/3/2018
WSR 18-08-077
Public Hearing:
5/10/18 at 10:00 a.m.
Anticipate filing second CR-102 and conducting additional public hearing in the 3rd quarter of 2020
Anticipate adoption in the 1st quarter of 2021
General updates and to recognize 2015 and 2016 legislation
WAC 458-19-085
Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in the 4th quarter of 2020
Anticipate CR-102 in the 1st quarter of 2021
Anticipate adoption in the 3rd quarter of 2021
Recognize 2017 and 2018 legislation
WAC 458-19-550
State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in the 4th quarter of 2020
Anticipate CR-102 in the 1st quarter of 2021
Anticipate adoption in the 3rd quarter of 2021
Recognize 2017 and 2018 legislation
WAC 458-20-136
Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the 2nd quarter of 2021
Anticipate CR-102 and public hearing in the 2nd quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-13601
Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
Matthew Largent
CR-101 Filed:
4/4/2017
WSR 17-08-077
Public Meeting: 4/19/2017 at 10:00 a.m.
Anticipate second CR-101 filing and additional public meeting in the 1st quarter of 2021
CR-102 Filed:
5/19/2017
WSR 17-11-090
Public Hearing:
6/29/2017 at 10:00 a.m.
Anticipate second CR-102 filing and additional public hearing in the 2nd quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-15503
Digital products
Katie Koontz
CR-101 Filed: 2/6/2018
WSR 18-04-093
Public Meeting: 3/22/2018 at 1:00 p.m.
Anticipate second CR-101 filing and additional public hearing in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-18301
Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
New rule to recognize 2015 and 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 second
CR-101 filing and additional public meeting in the 1st quarter of 2021
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-XXX
Marketplace fairness collecting and reporting
Darius Massoudi
CR-101 Filed:
1/19/2018
WSR 18-03-126 (Withdrawn)
2nd CR-101 Filed: 2/16/2018
WSR 18-05-071
Public Meeting:
3/29/2018 at
10:00 a.m.
Anticipate third
CR-101 filing and public meeting in the 3rd quarter of 2020
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Anticipate adoption in the 1st quarter of 2021
New rule to recognize 2017 and 2019 legislation
WAC 458-61A-211
Mere change in identity or form—Family corporations and partnerships
Rex Munger
Anticipate CR-101 and public meeting in 1st quarter of 2021
Anticipate CR-102 in the 2nd quarter of 2021
Anticipate adoption in 3rd quarter of 2021
General updates
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
Darius Massoudi
CR-101 Filed:
3/18/2020
WSR 20-07-111
Public Meeting:
4/15/2020 at
10:00 a.m.
CR-102 Filed:
5/6/2020
WSR 20-10-103
Public Hearing:
6/10/2020 at
9:00 a.m.
Adopted June 26, 2020
WSR 20-14-063
Recognize 2017 legislation and general updates
WAC 458-20-193
Interstate sales of tangible personal property
Tim Danforth
CR-101 Filed:
10/2/2018
WSR 18-20-095
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Emergency Filed: 9/26/2018
WSR 18-20-045
2nd Emergency Adoption: 1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
WSR 19-19-079
5th Emergency Adoption:
WSR 20-04-015
6th Emergency Adoption: WSR 20-12-009
Anticipate adoption in 2nd quarter of 2021
Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-221
Collection of use tax by retailers and selling agents
Tim Danforth
CR-101 Filed:
10/2/2018
WSR 18-20-098
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Emergency Filed: 9/26/2018
WSR 18-20-045
2nd Emergency Adoption: 1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
9/17/19
WSR 19-19-079
5th Emergency Adoption:
1/24/20
WSR 20-04-015
6th Emergency Adoption: WSR 20-12-009
Anticipate adoption in the 2nd quarter of 2021
Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-141
Duplicating activities and mailing bureaus
Leslie Mullin
CR-101 Filed:
3/18/2020
WSR 20-07-113
Public Meeting:
4/15/2020 at
11:00 a.m.
CR-102 Filed:
5/1/2020
WSR 20-10-068
Public Hearing:
6/10/2020 at
10:00 a.m.
Anticipate CR-103 in the 3rd quarter of 2020
General updates
WAC 458-20-143
Printers and publishers of newspapers, magazines, and periodicals
Leslie Mullin
Anticipate CR-101 and public meeting in the 2nd quarter of 2021
Anticipate CR-102 in the 3rd quarter of 2021
Anticipate adoption in the 4th quarter of 2021
General updates
WAC 458-20-144
Printing industry
Leslie Mullin
Anticipate CR-101 and public meeting in the 2nd quarter of 2021
Anticipate CR-102 in the 3rd quarter of 2021
Anticipate adoption in the 4th quarter of 2021
General updates
WAC 458-20-263
Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
Brenton Madison
Anticipate CR-101 and public meeting in the 3rd quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-20-233
Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Darius Massoudi
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-20-27901
New exemptions on sales/leases of alternative fuel passenger vehicles
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-XX-XXX
New tax on vapor products
Miki Gearhart
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-61A-XXX
Exemption for sale of self-help housing
Brenton Madison
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2019 legislation
WAC 458-61A-XXX
New rule on REET avoidance
Erin Summers
CR-101 Filed:
9/4/2019
WSR 19-18-084
Public Meeting:
10/16/2019
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-61A-XXX
New rule on Graduated REET
Brenton Madison
Anticipate CR-101 and public meeting in the 3rd quarter of 2020
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Anticipate adoption in the 2nd quarter of 2021
Recognize 2019 legislation
WAC 458-20-17902
Brokered natural gas—Use tax
Jennifer Arnold
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-17001
Government contracting—Construction, installations, or improvements to government real property
Jennifer Martin
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-171
Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic
Patrick Murphy
Anticipate CR-101 and public meeting in the 3rd quarter of 2020
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Anticipate adoption in the 2nd quarter of 2021
General updates
WAC 458-20-186
Tax on cigarettes
Erin Summers
N/A – Anticipate CR-105
CR-105 Filed: 2/14/2020
WSR 20-05-062
Adopted: 5/8/2020 WSR 20-11-006
General update
WAC 458-20-241
Radio and television broadcasting
Jennifer Arnold
CR-101 Filed:
3/18/2020
WSR 20-07-112
Public Meeting:
8/3/2020 at
10:00 a.m.
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Recognize 2019 legislation and general updates
WAC 458-20-178
Use tax
Brenton Madison
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General update
WAC 458-20-196
Bad debts
Jennifer Arnold
Anticipate CR-101 and public meeting in the 1st quarter of 2021
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
General update
WAC 458-20-XXX
Advanced computing
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2020 legislation
WAC 458-16-080
Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2020 legislation
WAC 458-16-560
Housing for very low-income households
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2020
Anticipate CR-102 and public hearing in the 1st quarter of 2021
Anticipate adoption in the 2nd quarter of 2021
Recognize 2020 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
Brenton Madison
CR-101 Filed:
1/24/2020
WSR 20-04-014
Public Meeting:
4/14/2020
At 10:00 a.m.
CR-102 Filed:
4/27/2020
WSR 20-10-023
Public Hearing:
6/16/2020 at
10:00 a.m.
Adopted June 26, 2020
WSR 20-14-067
Semi-annual updates that are effective January 1 and July 1 of each year
WAC 458-40-540
Forest land values
Brenton Madison
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Semi-annual updates that are effective January 1 of each year