DEPARTMENT OF REVENUE
[Filed April 30, 2019, 12:55 p.m.]
Title of Rule and Other Identifying Information: WAC 458-20-236 Baseball clubs and other sport organizations, is a rule that addresses the taxability of income received by sporting organizations for sponsoring games.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department of revenue intends to repeal WAC 458-20-236 because there is no longer a statutory authority for the rule.
Reasons Supporting Proposal: In 2010, the legislature amended RCW 82.04.460
and enacted RCW 82.04.462
which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.
Statute Authority for Adoption: Not applicable.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Leslie Mullin, 6400 Linderson Way S.W., Tumwater, WA, 360-534-1589; and Implementation and Enforcement: Randy Simmons, 6400 Linderson Way S.W., Tumwater, WA, 360-534-1605.
This notice meets the following criteria to use the expedited repeal process for these rules:
The statute on which the rule is based has been repealed and has not been replaced by another statute providing statutory authority for the rule.
The rule is no longer necessary because of changed circumstances.
Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: WAC 458-20-236 is being repealed because the statute on which the rule is based was amended in 2010 and a new statute was enacted that same year, so the information in the rule is no longer accurate or necessary.
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Leslie Mullin, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1589, fax 360-534-1606, email LeslieMu@dor.wa.gov, AND RECEIVED BY July 1, 2019.
April 30, 2019
The following section of the Washington Administrative Code is repealed:
Baseball clubs and other sport organizations.