WSR 22-05-020
AGENDA
DEPARTMENT OF REVENUE
[Filed February 4, 2022, 11:29 a.m.]
Semi-Annual Rule-Making Agenda
(January 1 - June 30, 2022)
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)
Expedited Proposal (CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
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.
Anticipate second CR-101 in 1st quarter of 2022.
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 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd quarter of 2022.
General updates and to recognize 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 2022.
Anticipate CR-102 and public hearing in the 4th quarter of 2022.
N/A
Anticipate adoption in the 4th quarter of 2022.
Recognize 2021 legislation
WAC 458-16-266 Homeownership development
Leslie Mullin
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 4th quarter of 2022.
N/A
Anticipate adoption in the 4th quarter of 2022.
Recognize 2020 legislation
WAC 458-16A-100 Senior citizen disabled person, and one hundred percent disabled veteran exemption—Definitions
Leslie Mullin
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 1st quarter of 2023.
N/A
Anticipate adoption in the 1st quarter of 2023.
Recognize 2021 legislation
WAC 458-16A-120 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Determining combined disposable income
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2022.
Anticipate CR-102 and public hearing in the 1st quarter of 2023.
N/A
Anticipate adoption in the 1st quarter of 2023.
Recognize 2021 legislation
WAC 458-16A-135 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Application procedures
Leslie Mullin
Anticipate CR-101 and public meeting in the 4th quarter of 2022.
Anticipate CR-102 and public hearing in the 1st quarter of 2023.
N/A
Anticipate adoption in the 1st quarter of 2023.
Recognize 2021 legislation
WAC 458-18-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
Leslie Mullin
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 4th quarter of 2022.
N/A
Anticipate adoption in the 4th quarter of 2022.
General updates
WAC 458-19-085 Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in the 1st quarter of 2022.
Anticipate CR-102 in the 2nd quarter of 2022.
N/A
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 2nd quarter of 2022.
Anticipate CR-102 in the 3rd quarter of 2022.
N/A
Anticipate adoption in the 3rd quarter of 2022.
General updates
WAC 458-20-119 Sales by caterers and food service contractors
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 2nd quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 2nd quarter of 2022.
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-13501 Timber harvest operations
Brenton Madison
Anticipate CR-101 and public meeting in the 1st quarter of 2022.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd quarter of 2022.
General updates
WAC 458-20-136 Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the 4th quarter of 2022.
Anticipate CR-102 and public hearing in the 1st quarter of 2023.
N/A
Anticipate adoption in the 2nd quarter of 2023.
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 2022.
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 2023.
N/A
Anticipate adoption in the 2nd quarter of 2023.
General updates
WAC 458-20-145 State and local sales and use tax—Sourcing retail sales—Sourcing for use tax purposes
Patrick Watkins
CR-101 Filed:
11/30/2021,
WSR 21-24-074
Public Meeting:
1/12/22, at
10:30 a.m.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd quarter of 2022.
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 1st quarter of 2022.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd quarter of 2022.
General updates
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 CR-105 in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-169 Nonprofit organizations
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 1st quarter of 2022.
Anticipate adoption in 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-17001 Government contracting—Construction, installations, or improvements to government real property
Patrick Watkins
CR-101 Filed:
10/25/2021,
WSR 21-22-027
Public Meeting:
11/17/21, at
11:00 a.m.
CR-102 Filed:
1/18/2021,
WSR 22-03-092
Public Hearing:
2/23/2022, at
10:00 a.m.
N/A
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
Darius Massoudi
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 4th quarter of 2022.
N/A
Anticipate adoption in the 1st quarter of 2023.
General updates
WAC 458-20-178 Use tax
Brenton Madison
Anticipate CR-101 and public meeting in the 4th quarter of 2022.
Anticipate CR-102 and public hearing in the 1st quarter of 2023.
N/A
Anticipate adoption in the 1st quarter of 2023.
General update
WAC 458-20-181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
Katie Koontz
CR-101 Filed:
8/31/2021,
WSR 21-18-094
Public Meeting:
9/28/21, at
10:00 a.m.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
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 2nd quarter of 2022.
Anticipate CR-102 and public hearing in the 3rd quarter of 2022.
N/A
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 3rd quarter of 2022.
Recognize Wayfair decision and 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.
2nd CR-101 Filed:
10/26/2021,
WSR 21-22-032
Public Meeting:
1/19/2022, at
1:00 p.m. 
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 3rd quarter of 2022.
General updates
WAC 458-20-217 Lien for taxes
Ryan Bedford
N/A
N/A
Anticipate CR-105 in the 2nd quarter of 2022.
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-221 Collection of use tax by retailers and selling agents
Brenton Madison
Filed CR-101:
10/2/2018,
WSR 18-20-098
Anticipate second CR-101 filing and additional public meeting in the 2nd quarter of 2022.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
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
7th Emergency Adoption:
WSR 21-06-026,
Anticipate adoption in 3rd quarter of 2022.
Recognize Wayfair decision of 2018 and 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 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 4th quarter of 2022.
N/A
Anticipate adoption in the 1st quarter of 2023.
General updates
WAC 458-29A-200 Leasehold excise tax—Taxable rent and contract rent
Ryan Becklean
Anticipate CR-101 and public meeting in the 1st quarter of 2022.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd quarter of 2022.
General updates
WAC 458-20-244 Food and food ingredients
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-20-249 Artistic and cultural organizations
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 1st quarter of 2022.
Anticipate adoption in the 2nd quarter of 2022
Recognize 2021 legislation
WAC 458-20-252 Hazardous substance tax
Darius Massoudi
Anticipate CR-101 and public meeting in the 2nd quarter of 2022.
Anticipate CR-102 and public hearing in the 3rd quarter of 2022.
N/A
Anticipate adoption in the 4th quarter of 2022.
General updates
WAC 458-20-262 Retail sales and use tax exemptions for agricultural employee housing
Jessi Brimigion
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 and public hearing in the 3rd quarter of 2022.
N/A
Anticipate adoption in the 4th quarter of 2022.
Recognize 2021 legislation
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 2022.
Anticipate CR-102 and public hearing in the 3rd quarter of 2022.
N/A
Anticipate adoption in the 4th 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 2nd quarter of 2022.
Anticipate CR-102 and public hearing in the 3rd quarter of 2022.
N/A
Anticipate adoption in the 3rd quarter of 2022.
Recognize 2019 legislation
WAC 458-20-XXX New rule on workforce education investment surcharge—Select 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.
N/A
Anticipate adoption in the 2nd quarter of 2022.
Recognize 2020 legislation
WAC 458-20-XXX New rule on exemptions—Working families—Eligible low-income persons—Penalties
Chelsea Brenegan
CR-101 Filed:
10/26/2021,
WSR 21-22-033
Public Meeting:
11/15/2021, at
6:30 p.m.
Anticipate CR-102 and public hearing in the 2nd quarter of 2022.
N/A
Anticipate adoption in the 2nd 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 CR-105 in the 2nd quarter of 2022.
Anticipate adoption in 2nd quarter of 2022.
Recognize 2021 legislation
WAC 458-61A-214 Nominee
Brenton Madison
CR-101 Filed:
9/15/2021,
WSR 21-19-077
Public Meeting:
10/19/2021, at
10:00 a.m.
CR-102 Filed:
12/22/2021,
WSR 22-01-220
Public Hearing:
1/25/2022, at
10:00 a.m. 
N/A
Anticipate adoption in the 2nd quarter of 2022.
General updates
WAC 458-61A-XXX Exemption for sale of self-help housing
Patrick Watkins
Anticipate CR-101 and public meeting in the 2nd quarter of 2022.
Anticipate CR-102 in the 2nd quarter of 2022.
N/A
Anticipate adoption in 2nd quarter of 2022.
Recognize 2019 legislation
Rules Requiring Periodic Updates
Rule Number and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102)
Expedited Proposal (CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-18-220 Rates of interest
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 4th quarter of 2022.
Anticipate adoption in 4th quarter of 2022.
Annual updates
WAC 458-20-23801 Watercraft excise tax—Watercraft depreciation schedule
Brenton Madison
TBD
TBD
N/A
TBD
Annual updates
WAC 458-30-262 Agricultural land valuation—Interest rate—Property tax component
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 4th quarter of 2022.
Anticipate adoption in 4th quarter of 2022.
Annual updates
WAC 458-30-590 Rates of inflation—Publication—Interest rate—Calculation
Leslie Mullin
N/A
N/A
Anticipate CR-105 in the 4th quarter of 2022.
Anticipate adoption in 4th quarter of 2022.
Annual updates
WAC 458-40-540 Timber excise tax—Forest land values
Brenton Madison
Anticipate CR-101 and public meeting in the 3rd quarter of 2022.
Anticipate CR-102 in the 3rd quarter of 2022.
N/A
Anticipate adoption in 4th quarter of 2022.
Annual updates
WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
Brenton Madison
Anticipate CR-101 and public meeting in the 2nd quarter of 2022.
Anticipate CR-102 in the 2nd quarter of 2022.
N/A
Anticipate adoption in 2nd quarter of 2022.
Semi-annual updates that are effective January 1st and July 1st of each year