WSR 23-20-122

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF COMMERCE

[Filed October 4, 2023, 8:54 a.m.]

Subject of Possible Rule Making: Chapter 365-240 WAC, Affordable and supportive housing—Local sales and use tax.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.14.540.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: For consistency with SB [SSB] 5604 (Laws of 2023), the department is proposing to amend chapter 365-240 WAC to clarify language regarding use of the tax revenue and size requirements for cities and counties.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The Washington state department of revenue is responsible for collecting the tax authorized by this act; no coordination is necessary since there are no proposed changes to the collection of the tax. Proposed changes only affect the way jurisdictions can use and report on the tax revenue.

Process for Developing New Rule: Standard rule-making process; the department will notify affected stakeholders of proposed changes via GovDelivery. Stakeholders will also have an opportunity to submit written comments on the proposed rule during the public comment period, and will be able to present oral testimony at the public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Kirsten Jewell, P.O. Box 42525, Olympia, WA 98504-2525, phone 360-725-2723, email Kirsten.jewell@commerce.wa.gov, website https://www.commerce.wa.gov/affordable-and-supportive-housing-sales-and-use-tax/.

October 4, 2023

Amanda Hathaway

Rules Coordinator