WSR 24-04-047
AGENDA
DEPARTMENT OF REVENUE
[Filed January 31, 2024, 2:34 p.m.]
Semi-Annual Rule-Making Agenda
(January 1 - June 30, 2024)
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 458-20-13501Timber harvest operations
Tiffany Do
CR-101filed
3/1/2023
WSR 23-06-074
Anticipate CR-102 in 1st quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-61A-201 Real estate excise tax—Gifts
Darius Massoudi
CR-101 filed
9/28/2023
WSR 23-20-060
Anticipate CR-102 in 1st quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-29A-200Leasehold excise tax—Taxable rent and contract rent
Ryan Becklean
CR-101 filed
5/13/2022
WSR 22-11-048
CR-102 filed
4/26/2023
WSR 23-10-027
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-19402Single factor receipts apportionment—Generally
Adam Becker
CR-101 filed
10/26/2021
WSR 21-22-032
CR-102 filed
12/6/2023
WSR 23-24-096
Anticipate adoption in 1st quarter of 2024
General updates
WAC 458-20-136Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-281 Petroleum product tax
Brett Granneman
N/A
CR-105 filed
1/24/2024
WSR 24-03-166
Anticipate adoption in 1st quarter of 2024
Recognize 2023 legislation
WAC 458-20-13601Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
Matthew Largent
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-27901New exemptions on sales/leases of alternative fuel passenger vehicles
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2024
Anticipate CR-102 in 3rd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
Recognize 2019 legislation
WAC 458-20-XXXNew exemptions on clean alternative fuel commercial vehicles
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2024
Anticipate CR-102 in 3rd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
Recognize 2019 legislation
WAC 458-20-19401
Patrick Watkins
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-15503
Tim Danforth
Anticipate CR-101 and public meeting in 2nd quarter of 2024
Anticipate CR-102 in 3rd quarter of 2024
Anticipate adoption in 4th quarter of 2024
General updates
WAC 458-20-252Hazardous substance tax
Darius Massoudi
CR-101 filed 1/16/2024
WSR 24-03-078
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-171Building, 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 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-263Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
Perry Stern
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-221Collection of use tax by retailers and selling agents
Patrick Watkins
Filed CR-101
10/2/2018
WSR 18-20-098
Anticipate second CR-101 filing and additional public meeting in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-193Interstate sales of tangible personal property
Patrick Watkins
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-17802Collection of use tax by county auditors and department of licensing—Measure of tax
Ryan Becklean
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-182Warehouse businesses
Perry Stern
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-XXXWarehouse and grain elevators tax remittance
Perry Stern
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-100Informal administrative reviews
Chelsea Brenegan
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-20-230Statutory limitations on assessments
Chelsea Brenegan
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
General updates
WAC 458-14-127Reconvened boards—Authority
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
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 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 2nd quarter of 2024
Recognize 2021 legislation
WAC 458-16-266Homeownership development
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
Recognize 2020 legislation
WAC 458-20-141Duplicating activities and mailing bureaus
Patrick Watkins
Anticipate CR-101 in 2nd quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-233Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Darius Massoudi
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
WAC 458-20-262Retail sales and use tax exemptions for agricultural employee housing
Perry Stern
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
Recognize 2021 legislation
WAC 458-19-085 Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates and to recognize legislation
WAC 458-19-550State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate adoption in 3rd quarter of 2024
General updates
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 458-18-220Rates of interest
Leslie Mullin
N/A
Anticipate CR-105 in 4th quarter of 2024
Anticipate adoption in 4th quarter of 2024
Annual updates
WAC 458-20-23801Watercraft excise tax—Watercraft depreciation schedule
Ryan Becklean
Anticipate CR-101 in 2nd quarter of 2024
Anticipate CR-102 in 3rd quarter of 2024
Anticipate CR-103P in 3rd quarter of 2024
Annual updates
WAC 458-30-262Agricultural land valuation—Interest rate—Property tax component
Leslie Mullin
N/A
Anticipate CR-105 in 4th quarter of 2024
Anticipate adoption in 4th quarter of 2024
Annual updates
WAC 458-30-590Rates of inflation—Publication—Interest rate—Calculation
Leslie Mullin
N/A
Anticipate CR-105 in 4th quarter of 2024
Anticipate adoption in 4th quarter of 2024
Annual updates
WAC 458-40-540Timber excise tax—Forest land values
Tiffany Do
Anticipate CR-101 in 3rd quarter of 2024
Anticipate CR-102 in 4th quarter of 2024
Anticipate CR-103P in 4th quarter of 2024
Annual updates
WAC 458-40-660Timber excise tax—Stumpage value tables—Stumpage value adjustments
Tiffany Do
Anticipate CR-101 in 1st quarter of 2024
Anticipate CR-102 in 2nd quarter of 2024
Anticipate CR-103P in 2nd quarter of 2024
Semi-annual updates that are effective January 1st and July 1st of each year