WSR 98-20-103
PREPROPOSAL STATEMENT OF INQUIRY
DEPARTMENT OF REVENUE
[Filed October 7, 1998, 11:14 a.m.]
Subject of Possible Rule Making: WAC 458-20-131 Merchandising games, games of chance and concessionaires.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-131 provides important tax-reporting information to persons operating games of chance, such as pull-tabs and punchboards, card games, and raffles. The department intends to update the language in the rule, provide the information in a more user-friendly manner, and remove references to some activities that are no longer permissible under the laws of this state. The department is also reviewing the basis for differences between the current tax reporting requirements for games of chance in which merchandise is offered as prizes (often called merchandising games), and those games offering cash prizes.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The Department of Revenue has the exclusive responsibility for administering the B&O, sales, and use taxes for persons engaged in these business activities. The Washington State Gambling Commission does have regulatory authority for some of these activities, and will be kept informed of and asked to comment on any proposed changes to WAC 458-20-131.
Process for Developing New Rule: Modified negotiated rule making.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Margaret Partlow, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 753-6769, fax (360) 664-0693.
Location and Date of Public Meeting: Evergreen Plaza Building, 2nd Floor Compliance Conference Room, 711 Capitol Way South, Olympia, WA, on November 3, 1998, at 10:00 a.m.
Assistance for Persons with Disabilities: Contact Arturo Haro by October 27, 1998, TDD 1-800-451-7985, or (360) 586-0721.
October 7, 1998
Claire Hesselholt
Rules Manager