EXPEDITED REPEAL
The Following Sections are Proposed for Expedited Repeal: WAC 458-20-130 Sales of real property, standing timber, minerals, natural resources, 458-20-213 Oil company bulk station agents, and 458-20-237 Retail sales tax collection schedules.
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 458-20-130, this rule is no longer needed. WAC 458-20-118 explains the taxability of income derived from sales of real estate, the license to use real estate, commissions earned on real estate sales, and interest earned on installment real estate contracts. A revised WAC 458-20-135 was adopted May 17, 2000, and addresses the taxability of natural resources that are sold severed or in place.
WAC 458-20-213, this rule provides limited and incomplete tax-reporting information with respect to oil company bulk station agents operating under a commission agency agreement. (RCW 82.04.360 Exemptions--Employees--Independent contractors--Booth renters.) WAC 458-20-105 Employees distinguished from persons engaging in business, and 458-20-159 Consignees, bailees, factors, agents and auctioneers, provide more useful information.
WAC 458-20-237, the information in this rule is either incomplete (e.g., identification of the statutory local sales taxes), incorrect (e.g., many of the district office addresses), or provided in other documents published by the department (e.g., the local sales tax flier mailed with the excise tax returns).
August 3, 2000
Claire Hesselholt
Rules Manager
Legislation and Policy Division