WSR 21-16-070
AGENDA
DEPARTMENT OF REVENUE
[Filed July 30, 2021, 12:18 p.m.]
Semi-Annual Rule-Making Agenda
July 1 – December 31, 2021
Following 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 second CR-101 in 4th quarter of 2021.
Anticipate CR-102 in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2018 legislation
WAC 458-14-127 Reconvened boards—Authority
Leslie Mullin
CR-101 Filed:
12/6/2017
WSR 17-24-126
Public Meeting:
1/10/2018, at 10:00 a.m.
Anticipate second CR-101 in 3rd quarter of 2021.
CR-102 Filed:
4/3/2018
WSR 18-08-077
Public Hearing:
5/10/2018, at 10:00 a.m.
Anticipate filing second CR-102 and conducting additional public hearing in the 1st quarter of 2022.
Anticipate adoption in the 1st quarter of 2022.
General updates and to recognize legislation
WAC 458-19-085 Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in the 3rd quarter of 2021.
Anticipate CR-102 in the 4th quarter of 2021.
Anticipate adoption in the 1st quarter of 2022.
General updates and to recognize legislation
WAC 458-19-550 State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in the 4th quarter of 2021.
Anticipate CR-102 in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize legislation
WAC 458-20-136 Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the 4th quarter of 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
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 4th 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 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
General updates
WAC 458-20-1550 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 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 1st quarter of 2022.
General updates
WAC 458-20-18301 Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in 1st quarter of 2022.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
Anticipate adoption in the 3rd quarter of 2022.
New rule to recognize legislation
WAC 458-20-19402 Single factor receipts apportionment—Generally
Patrick Murphy
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 4th quarter of 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
General updates
WAC 458-20-193 Interstate sales of tangible personal property
Brenton Madison
CR-101 Filed:
10/2/2018
WSR 18-20-095
Anticipate second CR-101 filing and additional public meeting in the 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
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
7th Emergency Adoption:
WSR 21-06-026
Anticipate adoption in 1st quarter of 2022.
Recognize Wayfair decision and legislation
WAC 458-20-221 Collection of use tax by retailers and selling agents
Brenton Madison
CR-101 Filed:
10/2/2018
WSR 18-20-098
Anticipate second CR-101 filing and additional public meeting in the 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
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:
9/17/2019
WSR 19-19-079
5th Emergency Adoption:
1/24/2020
WSR 20-04-015
6th Emergency Adoption:
WSR 20-12-009
7th Emergency Adoption:
WSR 21-06-026
Anticipate adoption in 1st quarter of 2022.
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 second CR-102 filing and additional public hearing in the 4th quarter of 2021.
Anticipate CR-103 in 1st quarter of 2022.
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 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2019 legislation
WAC 458-20-233Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Darius Massoudi
Anticipate CR-101 and public meeting in the 3rd quarter of 2021.
Anticipate CR-102 and Public Hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022
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 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
Anticipate adoption in the 1st quarter of 2022.
Recognize 2019 legislation
WAC 458-XX-XXX New tax on vapor products
Atif Aziz
Anticipate CR-101 and public meeting in the 4th quarter of 2021.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2019 legislation
WAC 458-61A-XXXExemption for sale of self-help housing
Rex Munger
Anticipate CR-101 and public meeting in the 3rd quarter of 2021.
Anticipate CR-102 in the 4th quarter of 2021.
Anticipate adoption in [the] 1st quarter of 2022.
Recognize 2019 legislation
WAC 458-20-17902 Brokered natural gas—Use tax
Jennifer Arnold
Anticipate CR-101 and public meeting in the 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
Anticipate adoption in the 1st quarter of 2022.
General updates
WAC 458-20-17001 Government contracting—Construction, installations, or improvements to government real property
Patrick Watkins
Anticipate CR-101 and public meeting in the 2nd quarter of 2021.
Anticipate CR-102 and public hearing in the 3rd quarter of 2021.
Anticipate adoption in the 4th 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
Darius Massoudi
Anticipate CR-101 and public meeting in the 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
Anticipate adoption in the 1st quarter of 2022.
General updates
WAC 458-20-178 Use tax
Brenton Madison
Anticipate CR-101 and public meeting in the 4th quarter of 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
General update
WAC 458-20-196 Bad debts
Jennifer Arnold
Anticipate CR-101 and public meeting in the 4th quarter of 2021.
Anticipate CR-102 and public hearing in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
General update
WAC 458-20-XXX New rule on advanced computing businesses
Leslie Mullin
CR-101 Filed:
2/17/2021
WSR 21-05-068
Public Meeting:
3/10/2021, at 10:00 a.m.
CR-102 Filed:
7/28/2021
WSR 21-16-050
Public Hearing:
9/8/2021, at
10:00 a.m.
Anticipate adoption in the 3rd 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 3rd quarter of 2021.
Anticipate CR-102 and public hearing in the 4th quarter of 2021.
Anticipate adoption in the 1st quarter of 2022.
Recognize 2020 legislation
WAC 458-18-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
Leslie Mullin
N/A - Anticipate CR-105.
N/A
Anticipate adoption in [the] 4th quarter of 2019.
Recognize 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 the 4th quarter of 2021.
Anticipate CR-102 in the 1st quarter of 2022.
Anticipate adoption in [the] 4th quarter of 2021.
General Updates
WAC 458-20-169 Nonprofit organizations
Leslie Mullin
N/A
N/A
Anticipate adoption in [the] 4th quarter of 2021.
Recognize 2021 legislation
WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
Rex Munger
N/A
N/A
Anticipate adoption in [the] 4th quarter of 2021.
Recognize 2021 legislation
WAC 458-20-179 Public utility tax
Brenton Madison
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents
Melinda Mandell
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-20-134 Commercial or industrial use
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-29A-600 Leasehold excise tax—Collection and administration
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-20-261 Commute trip reduction incentives
Darius Massoudi
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-20-195 Taxes, deductibility
Melinda Mandell
N/A
N/A
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-262 Retail sales and use tax exemptions for agricultural employee housing
Rex Munger
N/A
N/A
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-119 Sales by caterers and food service contractors
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-168 Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-169 Nonprofit organizations
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-244 Food and food ingredients
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-249 Artistic or cultural organizations
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-61A-211 Mere change in identity or form—Family corporations and partnerships
Leslie Mullin
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-217 Lien for taxes
Darius Massoudi
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-100 Informal administrative reviews
Chelsea Brenegan
N/A
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-075 Constitutional one percent limit calculation
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-005 Definitions
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-025 Restoration of regular levy
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-030 Levy limit—Consolidation of districts
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-035 Levy limit—Annexation
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-07-010 Valuation and revaluation of real property—Introduction
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-07-015 Revaluation of real property
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-16A-100 Senior citizen, disabled person, and disabled veteran exemption—Definitions
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-16A-120 Senior citizen, disabled person, and disabled veteran exemption—Determining combined disposable income
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-16A-135 Senior citizen, disabled person, and disabled veteran exemption—Application procedures
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 legislation
WAC 458-19-045 Levy limit—Removal of limit (lid lift)
Leslie Mullin
N/A
N/A
Anticipate adoption in the 4th quarter of 2021.
Recognize 2021 legislation
WAC 458-16-080 Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights
Leslie Mullin
N/A
N/A
Anticipate adoption in the 1st quarter of 2022.
Recognize 2021 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
Jennifer Arnold
CR-101 Filed:
1/20/2021
WSR 21-03-091
Public Meeting:
4/20/2021, at 10:00 a.m.
CR-102 Filed:
4/28/2021
WSR 21-10-042
Public Hearing:
6/8/2021, at 11:30 a.m.
Adopted:
6/18/2021
WSR 21-13-100
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 2021.
Anticipate CR-102 and public meeting in the 3rd quarter of 2021.
Anticipate adoption in the 4th quarter of 2021.
Semi-annual updates that are effective January 1 of each year
WAC 458-18-220 Rates of interest
Leslie Mullin
N/A
CR-105 Filed:
10/19/2020
WSR 20-21-078
Adopted:
12/23/2020
WSR 21-01-210
Must be amended by the 1st of January each year
WAC 458-20-23801 Watercraft excise tax—Watercraft depreciation schedule
Brenton Madison
CR-101 Filed:
5/19/2021
WSR 21-11-093
Public Meeting:
6/21/2021, at 10:00 a.m.
CR-102 Filed:
7/21/2021
WSR 21-15-126
Public Hearing:
8/25/2021, at 10:00 a.m.
Anticipate adoption in the 4th quarter of 2021.
RCW 82.49.040 requires the department of revenue to prepare a depreciation schedule (at minimum annually) for use in the determination of fair market value for watercrafts, which is the basis for measuring the watercraft excise tax. The purpose of this rule-making effort is to adopt a watercraft excise tax depreciation schedule by rule
WAC 458-30-262 Agricultural land valuation—Interest rate—Property tax component
Leslie Mullin
N/A
CR-105 Filed:
10/19/2020
WSR 20-21-078
Adopted:
12/23/2020
WSR 21-01-210
Annual updates
WAC 458-30-590 Rates of inflation—Publication—Interest rate—Calculation
Leslie Mullin
N/A
CR-105 Filed:
10/19/2020
WSR 20-21-078
Adopted:
12/23/2020
WSR 21-01-210
Annual updates