WSR 05-02-097

AGENDA

DEPARTMENT OF REVENUE


[ Filed January 5, 2005, 11:28 a.m. ]

The Department of Revenue's rule development agenda shows those rules for which we anticipate some formal rule-making action, either a public meeting, hearing, or adoption, by July 31, 2005. Rules may be added or deleted from the work schedule as a result of resource allocation, legislative action, court decisions, or taxpayer request.

We have a web site that includes this list at http://www.dor.wa.gov/content/laws/RuleMaking/default.aspx.

If you would like to receive future copies of this list, please send a request to Roseanna Hodson, Legislation and Policy, P.O. Box 47453, Olympia, WA 98504-7453.

Any person currently on the excise tax rules maintenance list or property tax rules list will automatically receive a copy of the rules development agenda.

RULES DEVELOPMENT AGENDA

Activity planned by July 31, 2005



Rule Number Subject Explanation Assigned To Status
458-12-342 New construction -- Assessment. Update per rule review. Jim Winterstein CR-101 public meeting anticipated.
458-14-001

458-14-015

458-14-025

458-14-046

458-14-056

458-14-066

458-14-076

458-14-105

458-14-116

458-14-127

458-14-170

Board of Equalization. Update per rule review.

Jim Winterstein CR-101 public meeting anticipated.
458-16-180

Cemeteries. Update per rule review. Kim Qually CR-101 public meeting anticipated.
458-16-1000 Fee land owned by tribes. Incorporate provisions of chapter 236, Laws of 2004. Kim Qually/Nathan Schreiner Emergency rule issued. CR-102 public hearing anticipated.
458-16A-100 Senior citizen/disabled person exemption. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-16A-110 Senior citizen/disabled person exemption. Recognize federal law changes. Jim Winterstein CR-101 public meeting anticipated.
458-16A-115 Senior citizen/disabled person exemption. Recognize federal law changes. Jim Winterstein CR-101 public meeting anticipated.
458-16A-120 Senior citizen/disabled person exemption. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-16A-130 Senior citizen/disabled person exemption. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-16A-135 Senior citizen/disabled person exemption. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-18-020 Senior citizen/disabled person deferral. Incorporate provisions of chapter 270, Laws of 2004. Jim Winterstein CR-101 public meeting anticipated.
458-19-045 Levy limit -- Removal of limit. Incorporate provisions of chapter 24, Laws of 2003 1st sp.s. Kim Qually CR-101 public meeting anticipated.
458-19-070 Adjusting levy rates when aggregate limit is exceeded. Incorporate provisions of chapter 129, Laws of 2004. Kim Qually CR-101 public meeting anticipated.
458-19-075 Constitutional 1% limit calculation. Incorporate provisions of chapters 80 and 124, Laws of 2004. Kim Qually CR-101 public meeting anticipated.
458-20-108 Returns/discounts. Update per rule review. Allan Lau CR-101 public meeting anticipated.
458-20-119 Sales of meals. Update per rule review and recognize streamlined sales tax agreement definitions. Gil Brewer CR-101 public meeting anticipated.
458-20-124 Restaurants. Update per rule review and recognize streamlined sales tax agreement definitions. Gil Brewer CR-101 public meeting anticipated.
458-20-140 Photographers. Update per rule review. Combine with WAC 458-20-142? Gayle Carlson CR-101 public meeting anticipated.
458-20-142 Photographic equipment. Update per rule review. Combine with WAC 458-20-140? Gayle Carlson CR-101 public meeting anticipated.
458-20-148 Barber and beauty shops. Update per rule review. Beulah Holman CR-102 public hearing anticipated.
458-20-153

Funeral directors.

Update per rule review. Scott Amrine CR-101 public meeting possible.
458-20-154 Cemeteries. Update per rule review. Scott Amrine CR-101 public meeting possible.
458-20-155 Computer services. Update per rule review. Ben Han CR-101 public meeting possible.
458-20-168 Hospitals. Update per rule review and incorporate chapter 174, Laws of 2004. Allan Lau CR-102 public hearing anticipated.
458-20-173 Installing, cleaning, repairing tangible personal property. Update per rule review. Allan Lau CR-101 public meeting anticipated.
458-20-175 Interstate commerce by air/rail/water carriers. Update per rule review -- Possible consolidation with WAC 458-20-181. Gayle

Carlson

CR-101 public meeting anticipated.
458-20-177 Sales of vehicles to nonresidents. Update per rule review. Gil Brewer CR-102 public hearing anticipated.
458-20-178 Use tax. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003 and chapter 153, Laws of 2004, update per rule review. JoAnne Gordon CR-102 public hearing anticipated.
458-20-17801 Use tax exemptions. Incorporate and update exemption info now in WAC 458-20-178. JoAnne Gordon CR-102 public hearing anticipated.
458-20-179 Public utility tax. Update per rule review. Gayle Carlson CR-101 public meeting anticipated.
458-20-17901 PUT -- Energy conservation/cogeneration. Update per rule review. Gayle Carlson CR-101 public meeting anticipated.
458-20-17902 Brokered natural gas -- Use tax. Update per rule review. Pat Moses CR-101 public meeting anticipated.
458-20-181 Operating vessels in Washington. Update per rule review -- Possible consolidation with WAC 458-20-175. Gayle Carlson CR-101 public meeting anticipated.
458-20-183 Amusement/recreation services. Update per rule review. Chris Coffman CR-101 public meeting possible.
458-20-18801 Prescription drugs, etc. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003 and chapter 153, Laws of 2004. Pat Moses CR-102 public hearing anticipated.
458-20-189 Sales to/by state and political subdivision. Update per rule review. Pat Moses CR-101 public meeting anticipated.
458-20-193

458-20-193C

Inbound and outbound interstate sales of tangible personal property.

Imports and exports.

Update and consolidate per rule review. Mark Mullin CR-101 public meeting anticipated.
458-20-194 Doing business in/outside Washington. Update per rule review. Nathan Schreiner CR-101 public meeting possible.
458-20-211 Leases/rental of tangible personal property. Incorporate provisions of "streamlined" legislation -- Chapter 168, Laws of 2003, update per rule review. JoAnne Gordon CR-102 public hearing anticipated.
458-20-216 Successorship. Incorporate provisions of chapter 13, Laws of 2003 1st sp.s. Allan Lau CR-102 public hearing anticipated.
458-20-228 Returns, penalties, and interest. Incorporate provisions of chapter 13, Laws of 2003 1st sp.s. Pat Moses CR-102 public hearing anticipated.
458-20-229 Refunds. Incorporate provisions of chapter 73, Laws of 2003. Gil Brewer CR-101 public meeting anticipated.
458-20-24001

458-20-24001A

Sales/use tax deferral -- Distressed areas. Incorporate provisions of chapter 25, Laws of 2004. Allan Lau CR-101 public meeting anticipated.
458-20-24003 Tax incentives for high technology. Incorporate provisions of chapter 2, Laws of 2004. Allan Lau CR-101 public meeting anticipated.
458-20-243 Litter tax. Update per rule review. Gayle Carlson CR-102 public hearing anticipated.
458-20-244 Food. Incorporate provisions of "streamlined" legislation -- Chapter 153, Laws of 2004. JoAnne Gordon CR-101 public meeting anticipated.
458-20-245 Telephone service. Incorporate provisions of the "streamlined bill" (chapter 168, Laws of 2003), update per rule review. Gil Brewer CR-101 public meeting anticipated.
458-20-New Mobile telephone service. Incorporate provisions of chapter 67, Laws of 2002. Gil Brewer CR-101 public meeting anticipated.
458-20-252


Hazardous substance tax/petroleum products tax. Update per rule review. Possible incorporation of petroleum products tax into a new rule. Jim Winterstein CR-102 public hearing anticipated.
458-20-261 Ridesharing exemptions/credits. Update per rule review. Allan Lau CR-101 public meeting anticipated.
458-20-New High tech incentives accountability. Incorporate provisions of chapter 2, Laws of 2004. Julie Sexton CR-101 public meeting anticipated.
458-20-New Aerospace incentives accountability. Incorporate provisions of chapter 1, Laws of 2003. Julie Sexton CR-101 public meeting anticipated.
458-20-New Aerospace incentives. Incorporate provisions of chapter 1, Laws of 2003. Julie Sexton CR-101 public meeting anticipated.
Chapter 458-28 Taxation of financial institutions -- Apportionment by cities or towns. Update per rule review. Margaret Partlow CR-101 public meeting anticipated.
458-40-660 Timber/forest tax stumpage values. Required semi-annually. Gil Brewer Must be completed before July 1st and January 1st each year.
Chapter 458-61 Real estate excise tax. Update per rule review. Margaret Partlow CR-101 public meeting anticipated.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office