WSR 98-15-029
AGENDA
DEPARTMENT OF REVENUE
[Filed July 7, 1998, 12:55 p.m.]
The Department of Revenue's rule development agenda shows those rules for which we anticipate some formal rule-making action, either a public meeting, hearing, or adoption, by December 31, 1998. Rules may be added or deleted from the work schedule as a result of legislative action, industry, taxpayer or agency request, or court decisions.
The department will continue to maintain a separate rules priority list which will show planned rule activity by fiscal year. Both the rules priority list and the rules development agenda will be available on the department's Internet home page at http://www.wa.gov/dor/wadorrcw.htm#rules.
If you would like to receive future copies of either list in the mail, please send a request to Roseanna Hodson, Legislation and Policy, Box 47467, Olympia, WA 98504-4767.
Any person currently on the excise tax rules maintenance list or property tax rules list will automatically receive a copy of the rule development agenda.
rules development agenda
Activity planned by January 31, 1998
Last revised July 6, 1998
| Rule Number | Last Revised | Subject | Explanation | Assigned to | Status |
| Chapter 458-12 WAC | |||||
| 458-12-040
458-12-300 458-12-301 458-12-305 458-12-326 458-12-327 458-12-330 458-12-335 458-12-336 458-12-337 458-12-338 458-12-339 |
1968
1968 1972 1968 1983 1983 1968 1983 1983 1983 1973 1983 |
Property Tax rules for Assessors | Legislative changes | Jim Winterstein | Drafting |
| Chapter 458-16 WAC | |||||
| 458-16-110
458-16-111 458-16-165 458-16-300 458-16-310 |
1994
1994 1994 1994 1994 |
Exempt nonprofit property tax rules | 97 & 98 legislative changes (SB 6311 & SHB 2315) | Kim Qually | CR 102 filed 6/30/98. CR 102 Public Hearing Scheduled for 8/5/98. |
| 458-16-330 | 1994 | Emergency or transitional housing | 98 legislation
(HB 2598) |
Kim Qually | Candidate for expedited adoption |
| Chapter 458-16A WAC | |||||
| 458-16A-010 | 1995 | Homes for the aging | 98 legislation (SHB 2315) | Kim Qually | Petition |
| Chapter 458-18 WAC | |||||
| 458-18-220 | 1996 | Refunds - rates of interest | Required annually | Kim Qually | Candidate for expedited rule adoption. Must be done by 1/1/99. |
| Chapter 458-19 WAC | |||||
| 458-19-005
458-19-015 458-19-020 458-19-025 458-19-030 458-19-035 458-19-040 458-19-045 458-19-055 458-19-060 458-19-065 458-19-080 458-19-550 |
1994
1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1982 |
Property Tax levies, Rates and limits | Need revision due to Referendum 47 | Jim Winterstein | |
| Chapter 458-20 WAC | |||||
| new | new | Vanpool vehicles and ride share credit | statute becoming hard to understand with recent legislative changes | Greg Potegal | Drafting |
| new | new | Manufacturing machinery and equipment exemption | 95, 96, & 98 legislation | tba | Conducting stakeholder meetings |
| 458-20-104 | 1997 | Small business tax relief based on volume of business | Ranged table for B&O small business credit approved by 1997 legislature | Pat Moses | Adopted as emergency rule on 5/8/98. Filed proposal for expedited adoption on 5/6/98. |
| 458-20-119 | 1993 | Sales of meals | 97 legislation repealing selected business service tax classification | tba | Candidate for expedited adoption |
| 458-20-131 | 1983 | Merchandising games, games of chance and concessionaires | Industry request | Margaret Partlow | CR 101 anticipated summer of 1998 |
| 458-20-145 | 1983 | Local Sales and Use Tax | 97 legislation (towing) and updating | Leilani Hesser | |
| 458-20-155 | 1985 | Information and computer services | 98 legislation (SB 6449 & ESSB 6470a) and updating | Jim Carroll | |
| 458-20-161
458-20-234 |
1983
1983 |
Buying/producing Wheat, Oats, Etc. Flour millers, manufacturers of soybean or sunflower oil | 95 & 98 legislation (98 E2SHB 1328 & HB 2335) | Dave Wiest | |
| 458-20-165 | 1994 | Laundry Services | 98 legislation (HB 2566) specifically excluding laundry services to nonprofit healthcare facilities from definition of retail sale. | Doug Titus | Candidate for expedited adoption |
| 458-20-166 | 1994 | Hotels, motels, apartments | 98 legislation (SHB 1184) excluding coin-operated laundries at apartments from definition of retail sales. | Doug Titus | Candidate for expedited adoption |
| 458-20-167 | 1994 | Educational institutions | 96 & 98 legislation (98 - HB 2335) | Pat Moses | Drafting, candidate for expedited adoption |
| 458-20-169 | 1991 | Nonprofits | 95, 97, & 98 legislative changes (98 - SSB 5355, 6077 & SB 6599) | Ed Ratcliffe | CR 101 anticipated fall of 1998 |
| 458-20-178
458-20-17801 |
1986
new |
Use tax | Updating due to recent legislation | Anne Gernhardt | Drafting |
| 458-20-183 | 1995 | Amusement, Recreation & Physical fitness services | Petition and legislative changes | Greg Potegal | CR 101 written comments done, drafting |
| 458-20-18801 | 1992 | Prescription drugs | Needs changes in light of '95, '96, '97 legislative changes | Ralph Blankenship | |
| 458-20-192 | 1980 | Indians | Needs updating | Leslie Cushman | Initial CR 101 Public meeting held June 1, 1998. Drafting |
| 458-20-207 | 1995 | Legal services | 97 legislation repealing selected business service tax classification | Ed Ratcliffe | Candidate for expedited adoption |
| 458-20-211 | 1996 | Renting/Leasing | Petition | Greg Potegal | CR 101 for written comments anticipated summer of '98 |
| 458-20-216 | 1970 | Successors | Updating because of legislative changes | Greg Potegal | CR 101 Public meeting held 6/24/98 |
| 458-20-222 | 1983 | Veterinarians | Needs updating and work with industry on approach | Jim Winterstein | CR 101 Public meeting scheduled for 8/12/98 |
| 458-20-226 | 1996 | Landscaping services | 97 legislation repealing selected business service tax classification | Doug Titus | Drafting. Candidate for expedited adoption. |
| 458-20-228 | 1992 | Penalties and Interest | 96 & 97 legislative changes | Pat Moses | Drafting. CR 101 anticipated summer of 1998. |
| 458-20-229 | 1992 | Refunds | 97 legislative changes | Pat Moses | Drafting. CR 101 anticipated summer of 1998. |
| 458-20-231 | 1990 | Internal distribution | 98 legislation repealing tax (SSB 6077) | Doug Titus | Drafting. Candidate for expedited adoption. |
| 458-20-238 | 1995 | Sales to non-residents of water craft | 97 legislation | Doug Titus | Drafting. Candidate for expedited adoption. |
| 458-20-239 | 1983 | Sales of farm machinery to nonresidents | 98 legislation expanding exemption (HB 2476) | Jay Elias | Candidate for expedited adoption. |
| 458-20-240
458-20-24001 |
1988
1988 |
S&U tax deferral
Distressed area deferrals |
Needs revision because of legislation | Leslie Cushman | Drafting |
| 458-20-24003
458-20-24003A |
new
new |
High Tech Sales and Use Tax deferral B&O R&D credit | New rule 1994 legislation | Ed Ratcliffe | Redraft after consideration of external comments. CR 101 anticipated late summer 1998 |
| 458-20-255 | 1991 | Syrup Tax | '97 legislation | Doug Titus | Drafting. Candidate for expedited adoption. |
| 458-20-259 | 1990 | Small timber harvesters | Statutory changes | Doug Titus | CR 102XA filed 5/21/98 |
| 458-20-262 | new | Agricultural employee Housing | New legislation | Cliff Ellenwood | CR 102 anticipated summer of 1998. |
| Chapter 458-30 WAC | |||||
| 458-30-262 | Agricultural land valuation-interest rate-property tax component | Required annually | Kim Qually | Expedited adoption must be done by 1/1/99 | |
| 458-30-590 | Rates of inflation | Required annually | Kim Qually | Expedited adoption must be done by 1/1/99 | |
| Chapter 458-40 WAC | |||||
| 458-40-540 | Land Values | Required annually | Ed Ratcliffe | Expedited adoption must be done by 1/1/99 | |
| 458-40-660 | Timber/Forest Tax stumpage values | Required semiannually | Ed Ratcliffe | Must be done by 7/1/98 and 1/1/99 | |
| Chapter 458-XX WAC | |||||
| new | new | Leasehold Excise Tax | No rules have ever been drafted; need to clarify application | Margaret Partlow | CR 101 public meeting scheduled July 30, 1998 |