Rule Number and Title | Rule Drafter | Preproposal (CR-101) | Proposal (CR-102) | Adoption (CR-103) | Reason for Anticipated Changes |
WAC 458-61A-201Real estate excise tax—Gifts | Darius Massoudi | CR-101 filed 9/28/2023 WSR 23-20-060 | Anticipate CR-102 in 3rd quarter of 2024 | Anticipate adoption in 4th 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 2nd CR-102 in 3rd quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | General updates |
WAC 458-20-136Manufacturing, processing for hire, fabricating | Matthew Largent | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | General updates |
WAC 458-20-13601Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment | Matthew Largent | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | General updates |
WAC 458-20-27902New exemptions on clean alternative fuel commercial vehicles | Leslie Mullin | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2019 legislation |
WAC 458-20-19401Minimum nexus thresholds for apportionable activities and selling activities | Patrick Watkins | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize Wayfair decision of 2018 and 2019 legislation. |
WAC 458-20-15503Digital products | Nikki Bizzarri | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | 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 2nd CR-101 filing and public meeting in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | General updates |
WAC 458-20-193Interstate sales of tangible personal property | Patrick Watkins | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | General updates |
WAC 458-20-18201Warehouse and grain elevators tax remittance | Perry Stern | CR-101 filed 2/6/2024 WSR 24-04-087 | CR-102 filed 7/3/2024 WSR 24-14-148 | Anticipate adoption in 3rd quarter of 2024 | General updates |
WAC 458-20-100Informal administrative reviews | Chelsea Brenegan | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | General updates |
WAC 458-20-229Refunds | Chelsea Brenegan | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | General updates |
WAC 458-20-230Statutory limitations on assessments | Chelsea Brenegan | Anticipate CR-101 in 4th quarter of 2024 | Anticipate CR-102 in 1st quarter of 2025 | Anticipate adoption in 2nd quarter of 2025 | General updates |
WAC 458-14-127Reconvened boards—Authority | Leslie Mullin | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2021 legislation |
WAC 458-16-266Homeownership development | Leslie Mullin | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2020 legislation |
WAC 458-20-141Duplicating activities and mailing bureaus | Patrick Watkins | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | General updates |
WAC 458-20-262Retail sales and use tax exemptions for agricultural employee housing | Perry Stern | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2021 legislation |
WAC 458-19-085Refunds—Procedures—Applicable limits | Leslie Mullin | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | General updates and to recognize legislation |
WAC 458-19-550State levy—Apportionment between cities | Leslie Mullin | Anticipate CR-101 in 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | General 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 458-30-262Agricultural 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 458-20-23801Watercraft excise tax—Watercraft depreciation schedule | Ryan Becklean | CR-101 filed 6/27/2024 WSR 24-14-090 | Anticipate CR-102 in 3rd 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 adoption 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 3rd quarter of 2024 | Anticipate CR-102 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Semi-annual updates that are effective January 1st and July 1st of each year |
Rule Number and Title | Rule Drafter | Preproposal (CR-101) | Proposal (CR-105) | Adoption (CR-103) | Reason for Anticipated Changes |
WAC 458-30-300Additional tax—Withdrawal or removal from classification | Tiffany Do | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-30-700Designated forest land—Removal—Change in status—Compensating tax | Tiffany Do | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-16-560Housing for qualifying households | Patrick Watkins | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-19-045Levy limit—Removal of limit (lid lift) | Darius Massoudi | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-19-070Five dollars and ninety cents statutory aggregate dollar rate limit calculation | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-19-075Constitutional one percent limit calculation | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-16A-130Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-16A-135Senior citizen, persons with disabilities, and veterans with disabilities exemption—Application procedures | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-16A-140Senior citizen, persons with disabilities, and veterans with disabilities exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-16A-150Senior citizen, persons with disabilities, and veterans with disabilities exemption—Requirements for keeping the exemption | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-285Working families tax credit | Chelsea Brenegan | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-179Public utility tax | Tim Danforth | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-252Hazardous substance tax | Darius Massoudi | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-177Sales of motor vehicles, campers, and trailers to nonresident consumers | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-10201Application process and eligibility requirements for reseller permits | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-166Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses | Leslie Mullin | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-57-135Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment | Melinda Mandell | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-29A-400Leasehold excise tax—Exemptions | Darius Massoudi | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-02-200Business licensing service—Applications, licenses, renewals—Fees | Tiffany Do | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-261Commute trip reduction incentives | Nikki Bizzarri | N/A | Anticipate CR-105 in 3rd quarter of 2024 | Anticipate adoption in 3rd quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-210Sales of tangible personal property for farming—Sales of agricultural products by farmers | Eric Reutter | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 4th quarter of 2024 | Recognize 2024 legislation |
WAC 458-20-167Educational institutions, school districts, student organizations, and private schools | Justin Morehouse | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2024 legislation |
WAC 458-20-169Nonprofit organizations | Justin Morehouse | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2024 legislation |
WAC 458-20-183 Recreational services and activities | Justin Morehouse | N/A | Anticipate CR-105 in 4th quarter of 2024 | Anticipate adoption in 1st quarter of 2025 | Recognize 2024 legislation |