WSR 26-15-086

WITHDRAWAL OF

EXPEDITED RULE MAKING

DEPARTMENT OF REVENUE

[Filed July 16, 2026, 3:49 p.m.]

The department of revenue (department) is withdrawing the CR-105 for WAC 458-20-118, WSR 26-14-113, which was filed on July 1, 2026. The department is amending WAC 458-20-118 to incorporate 2025 legislation from SB [ESSB] 5794. SB [ESSB] 5794 amends that individual storage space rentals or individual storage space leases for 30 days or longer at a self-service storage facility do not constitute the rental of real estate. The department intends to refile WAC 458-20-118 and 458-20-182 on the same CR-105.

Perry Stern