EXPEDITED REPEAL
The Following Sections are Proposed for Expedited Repeal: WAC 458-20-161 Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils, and triticale and making sales thereof and 458-20-234 Business tax on flour millers, manufacturers of soybean or sunflower oil.
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, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail alanl@dor.wa.gov.
Reason the Expedited Repeal of the Rule is Appropriate: WAC 45-20-161, this rule provides in correct information. The tax that applied to these activities was repealed in 1998. (See also RCW 82.04.332.) The rule provides an incomplete list of products subject to the special rate/exempt of tax. While the tax was in effect during the statutory claim-period, the rule itself does not provide any information that was not already provided in the statute.
WAC 458-20-234, this rule provides incorrect information. It provides an incomplete list of products subject to the special tax rate. The rule fails to address or identify the multiple activities tax credit reporting requirements of RCW 84.04.440 (addressed in Rule 19301). It also lists an incorrect statutory cite and an incorrect tax rate.
August 3, 2000
Claire Hesselholt
Rules Manager
Legislation and Policy Division