WSR 00-13-040

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed June 14, 2000, 11:20 a.m. ]

Subject of Possible Rule Making: Revision of WAC 458-20-190 Sales to and by the United States, its departments, institutions and instrumentalities -- Sales to foreign governments; and repealing WAC 458-20-191 Federal reservations and 458-20-99999 Appendix -- The Buck Act.

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: Rule 190 is being revised to incorporate legislation providing a special B&O tax rate for persons cleaning up radioactive waste and other byproducts of weapons production and nuclear research, clarifying when a sale to the United States or foreign government is tax exempt and the documentation requirements for tax-exempt sales, and incorporating information now found in Rule 191 into Rule 190. Rule 191 is incorporated into the revised Rule 190 and, therefore, will be repealed. Rule 99999, which recites the federal Buck Act, will be repealed and a reference to the United States Code (citing the Buck Act) will be placed in Rule 190.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

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 Cindy Evans, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6134, fax (360) 664-0693, Internet cindyev@dor.wa.gov.

Location and Date of Public Meeting: On July 26, 2000, at 1:30 p.m., Capitol Plaza Building, 4th Floor, Room 4000, Large Conference Room, 1025 Union Avenue, Olympia, WA.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date TDD 1-800-451-7985 or (360) 570-6176.

June 14, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

© Washington State Code Reviser's Office