Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060(2), and 82.32.715.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: To explain the role and responsibilities of a certified service provider (CSP) and to explain the monetary allowances due to a CSP with respect to specified sellers collecting and remitting retail sales and use tax in Washington. The department is proposing amending WAC 458-20-277 to incorporate changes to the certified service provider contract adopted by the streamlined sales tax governing board that become effective January 1, 2021.

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 providing oral comments 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 Matthew Largent, department of revenue, phone 360-534-1590, fax 360-534-1606, email MatthewL@dor.wa.gov.

Additional comments: Written comments may be submitted by mail or email and should be directed to [Matthew Largent] using one of the contact methods above. Written and oral comments will be accepted at the public meeting on January 27, 2021, at 10:00 a.m., telephonic/internet meeting only. Contact Keith Dacus at KeithD@dor.wa.gov for dial-in/login information.