The Following Sections are Proposed for Expedited Repeal: WAC 458-20-157 Producers of poultry and hatching eggs, 458-20-206 Use tax, fuel oil, oil products, other extracted products, and 458-20-225 Pattern makers.
Rules Proposed for Expedited Repeal Meet the Following Criteria: Rule is no longer necessary because of changed circumstances; and other rules of the agency or of another agency govern the same activity as the rule, making the rule redundant.
Any person who objects to the repeal of the rule must file a written objection to the repeal within thirty days after publication of this preproposal statement of inquiry.
Address Your Objection to: Alan R. Lynn, Department of Revenue, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693.
Reason the Expedited Repeal of the Rule is Appropriate: WAC 458-20-157 is unnecessary. The pertinent information is currently provided in two other rules, WAC 458-20-122 Sales of feed, seed, fertilizer spray materials and other tangible personal property for farm use and 458-20-210 Sales of agricultural products by farmers.
WAC 458-20-206 provides little information of value. The exemption cited in this rule (RCW 82.12.0263) is more clearly and completely discussed in WAC 458-20-121 Sales of heat or steam, etc., 458-20-134 Commercial or industrial use, and 458-20-178 Use tax.
WAC 458-20-225 provides incomplete information and is of little value. It does not address the sales and use tax exemptions available for manufacturing machinery and equipment (RCW 82.08.02565 and 82.12.02565). It also does not address the tax reporting requirements of the multiple activities tax credit system (RCW 82.04.440). Much of the information currently contained in this rule is provided in other rules issued by the department, including WAC 458-20-102 Resale certificates and 458-20-134 Commercial or industrial use.
January 22, 1999
Claire Hesselholt, Rules Manager
Legislation and Policy Division