WSR 20-05-015
AGENDA
DEPARTMENT OF REVENUE
[Filed February 6, 2020, 2:55 p.m.]
Semi-Annual Rule-Making Agenda
(January 1 – June 30, 2020)
Listed below is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules the department is currently working on and rules the department anticipates working on during the next six months.
The department's rule-making agenda is also available on its website. The information on the site is continually updated as the department files rule-making notices, or otherwise adds or deletes rules that it anticipates some action over the next six months, including rules added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
Rule Number and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 or
CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-16-266
Homeownership development
Leslie Mullin
CR-101 Filed:
1/8/2019
WSR 19-03-043
Public Meeting:
12/6/2018 at 10:00 a.m.
Anticipate CR-102 in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Recognize 2018 legislation
WAC 458-14-127
Reconvened boards—Authority
Leslie Mullin
CR-101 Filed:
12/6/2017
WSR 17-24-126
Public Meeting:
1/10/18 at 10:00 a.m.
CR-102 Filed:
4/3/2018
WSR 18-08-077
Public Hearing:
5/10/18 at 10:00 a.m.
Anticipate filing second CR-102 and conducting additional public hearing in the 2nd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates and to recognize 2015 and 2016 legislation
WAC 458-19-085
Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in the 2nd quarter of 2020
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2017 and 2018 legislation
WAC 458-19-550
State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in the 2nd quarter of 2020
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2017 and 2018 legislation
WAC 458-20-136
Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-13601
Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
Matthew Largent
CR-101 Filed:
4/4/2017
WSR 17-08-077
Public Meeting: 4/19/2017 at 10:00 a.m.
CR-102 Filed:
5/19/2017
WSR 17-11-090
Public Hearing:
6/29/2017 at 10:00 a.m.
Anticipate second CR-102 filing and additional public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-15503
Digital products
Katie Koontz
CR-101 Filed: 2/6/2018
WSR 18-04-093
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-18301
Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
New rule to recognize 2015 and 2017 legislation
WAC 458-20-19402
Single factor receipts apportionment—Generally
Wan Chen
CR-101 Filed:
7/31/2017
WSR 17-16-113
Public Meeting:
9/11/2017 at 1:00 p.m.
Anticipate CR-102 and public hearing in the 2nd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-XXX
Marketplace fairness collecting and reporting
Darius Massoudi
CR-101 Filed:
1/19/2018
WSR 18-03-126
2nd CR-101 Filed: 2/16/2018
WSR 18-05-071
Anticipate CR-102 and public hearing in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
New rule to recognize 2017 and 2019 legislation
WAC 458-61A-211
Mere change in identity or form—Family corporations and partnerships
Rex Munger
Anticipate CR-101 and Public Meeting in 1st quarter of 2020
Anticipate CR-102 in the 2nd quarter of 2020
Anticipate adoption in 3rd quarter of 2020
General updates
WAC 458-57-135
Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment
Darius Massoudi
Anticipate CR-101 and Public Meeting in the 1st quarter of 2020
Anticipate CR-102 in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Recognize 2017 legislation and general updates
WAC 458-20-193
Interstate sales of tangible personal property
Tim Danforth
CR-101 Filed:
10/2/2018
WSR 18-20-095
Anticipate CR-102 and public hearing in the 1st quarter of 2020
Emergency Filed: 9/26/2018
WSR 18-20-045
2nd Emergency Adoption: 1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
9/17/19
WSR 19-19-079
5th Emergency Adoption:
1/24/20
WSR 20-04-015
Anticipate adoption in 2nd quarter of 2020
Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-221
Collection of use tax by retailers and selling agents
Tim Danforth
CR-101 Filed:
10/2/2018
WSR 18-20-098
Anticipate CR-102 and public hearing in the 1st quarter of 2020
Emergency Filed: 9/26/2018
WSR 18-20-045
2nd Emergency Adoption: 1/31/2019
WSR 19-04-001
3rd Emergency Adoption:
5/22/2019
WSR 19-12-004
4th Emergency Adoption:
9/17/19
WSR 19-19-079
5th Emergency Adoption:
1/24/20
WSR 20-04-015
Anticipate adoption in 1st quarter of 2021
Recognize Wayfair decision of 2018 and 2019 legislation
WAC 458-20-141
Duplicating activities and mailing bureaus
Leslie Mullin
Anticipate CR-101 and public meeting in the 1st quarter of 2020
Anticipate CR-102 in the 2nd quarter of 2020
Anticipate adoption in the 2nd quarter of 2020
General updates
WAC 458-20-143
Printers and publishers of newspapers, magazines, and periodicals
Leslie Mullin
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-144
Printing industry
Leslie Mullin
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
General updates
WAC 458-29A-400
Leasehold excise tax—Exemptions
Leslie Mullin
N/A – Anticipate CR-105
CR-105 Filed:
10/21/2019
WSR 19-21-141
Anticipate adoption in 1st quarter of 2020
Recognize 2019 legislation
WAC 458-20-146
National and state banks, mutual savings banks, savings and loan associations and other financial institutions
Melinda Mandell
N/A – Anticipate CR-105
Anticipate CR-105 in the 1st quarter of 2020
Anticipate adoption in 2nd quarter of 2020
Recognize 2019 legislation
WAC 458-20-263
Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
Brenton Madison
Anticipate CR-101 and public meeting in the 4th quarter of 2019
Anticipate CR-102 and public hearing in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Recognize 2019 legislation
WAC 458-20-233
Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Linda King
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2019 legislation
WAC 458-20-27901
New exemptions on sales/leases of alternative fuel passenger vehicles
Leslie Mullin
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2019 legislation
WAC 458-XX-XXX
New tax on vapor products
Miki Gearhart
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2019 legislation
WAC 458-61A-XXX
Exemption for sale of self-help housing
Rex Munger
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 in the 3rd quarter of 2020
Anticipate adoption in 4th quarter of 2020
Recognize 2019 legislation
WAC 458-61A-XXX
New rule on REET avoidance
Rex Munger
CR-101 Filed:
9/4/2019
WSR 19-18-084
Public Meeting:
10/16/2019
Anticipate CR-102 and public hearing in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Recognize 2019 legislation
WAC 458-61A-XXX
New rule on Graduated REET
Brenton Madison
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Recognize 2019 legislation
WAC 458-20-17902
Brokered natural gas—Use tax
Jennifer Arnold
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-17001
Government contracting—Construction, installations, or improvements to government real property
Jennifer Martin
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
General updates
WAC 458-20-171
Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic
Patrick Murphy
Anticipate CR-101 and public meeting in the 3rd quarter of 2020
Anticipate CR-102 and public hearing in the 4th quarter of 2020
Anticipate adoption in the 1st quarter of 2021
General updates
WAC 458-20-186
Tax on cigarettes
Erin Summers
N/A – Anticipate CR-105
Anticipate CR-105 in the 1st quarter of 2020
Anticipate adoption in 2nd quarter of 2020
General update
Rules Requiring Periodic Updates
Rule Number and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 or
CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-40-660
Timber excise tax—Stumpage value tables—Stumpage value adjustments
Brenton Madison
CR-101 Filed:
1/24/2020
WSR 20-04-014
Public Meeting:
4/14/2020
At 10:00 a.m.
Anticipate CR-102 and public hearing in the 2nd quarter of 2020
Anticipate adoption in the 3rd quarter of 2020
Semi-annual updates that are effective January 1st and July 1st of each year
WAC 458-40-540
Forest land values
Brenton Madison
Anticipate CR-101 and public meeting in the 2nd quarter of 2020
Anticipate CR-102 and public hearing in the 3rd quarter of 2020
Anticipate adoption in the 4th quarter of 2020
Semi-annual updates that are effective January 1st of each year