PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: WAC 458-20-179 Public utility tax, 458-20-17901 Public utility tax -- Energy conservation and cogeneration deductions, and 458-20-180 Motor transportation, urban transportation.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Chapter 82.16 RCW imposes a public utility tax on the act or privilege of engaging in certain public service and transportation businesses within this state. These rules provide information about this tax, including who is liable for the tax and available exemptions and deductions. The department is considering amendments that:
• Incorporate SSB 6614 (chapter 295, Laws of 2010) into
Rule 179,
• Incorporate relevant deduction information from Rule 17901 into Rule 179 and repeal Rule 17901,
• Remove Rule 179 examples on log hauling that were previously incorporated into Rule 13501 Timber harvest operations,
• Move deduction information specific to motor carriers from Rule 179 to Rule 180,
• Generally update and reorganize information in Rules 179
and 180.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.
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 possible rule changes is available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx. Written comments on and/or requests for copies of the rule may be directed to Gayle Carlson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail GayleC@dor.wa.gov, phone (360) 570-6126.
Public meeting location: Capital Plaza Building, 4th Floor Large L&P Conference Room, 1025 Union Avenue S.E., Olympia, WA, on October 5, 2010, at 10:00 a.m.
Assistance for persons with disabilities: Contact Martha Thomas no later than ten days before the meeting date, TTY 1-800-451-7985 or (360) 725-7497.
August 25, 2010
Alan R. Lynn
Rules Coordinator