WSR 16-13-150
EMERGENCY RULES
DEPARTMENT OF LICENSING
[Filed June 22, 2016, 11:12 a.m., effective July 1, 2016]
Effective Date of Rule: July 1, 2016.
Purpose: Recent legislation, 2ESHB 2778, requires the department of licensing (DOL) to determine clean alternative fuel vehicles' base model manufacturer's suggested retail price (MSRP) by rule. The MSRP as determined by DOL will be used in evaluating whether a clean alternative fuel vehicle meets the retail sales and use tax exemption criteria set by statute.
Statutory Authority for Adoption: RCW 82.08.809 and 82.12.809.
Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.
Reasons for this Finding: 2ESHB 2778, enacted by the 2016 legislature, requires that DOL adopt a rule to determine the lowest manufacturer's retail price for base model clean alternative fuel vehicles for purposes of retail and use tax exemption criteria set by statute. This bill goes into effect on July 1, 2016, which does not afford DOL enough time to complete the normal rule-making process. In order to meet the requirements of the bill, DOL is adopting this emergency rule that will go into effect on the effective date of the bill. A CR-101 preproprosal statement of inquiry has been filed with the code reviser (WSR 16-01-188) and DOL intends to continue the permanent rule-making process.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: June 22, 2016.
Damon Monroe
Rules Coordinator
NEW SECTION
WAC 308-04-030 Retail sales and use tax exemption criteria for clean alternative fuel vehicles.
For the purposes of RCW 82.08.809 and 82.12.809:
(1) The lowest manufacturer's retail price for a base model vehicle is the one provided by a vendor selected by the department;
(2) The department publishes and periodically updates a list of all vehicle models qualifying for the sales and use tax exemptions under those sections; and
(3) The list of qualifying vehicle models is available on the department's web site.
As used in this section, "base model" means the least expensive and least optioned model of a qualifying vehicle identified in RCW 82.08.809 (1)(a) and 82.12.809 (1)(a).