WSR 99-01-175
AGENDA
DEPARTMENT OF REVENUE
[Filed December 23, 1998, 11:06 a.m.]
| DEPARTMENT OF REVENUE RULES
DEVELOPMENT AGENDA | |||||
| Activity planned by July 31, 1999 | |||||
| Rule Number | Last Revised | Subject | Explanation | Assigned to | Status |
| Chapter 458-12 WAC | |||||
| 458-12-040
458-12-300 458-12-301 458-12-305 458-12-326 458-12-327 458-12-330 458-12-335 458-12-336 458-12-337 458-12-338 458-12-339 |
1968 1968 1972 1968 1983 1983 1968 1983 1983 1983 1973 1983 | Property tax rules for assessors | Legislative changes | Jim Winterstein | Preproposal statement of inquiry (CR-101) planned for 1st Quarter 1999 |
| Chapter 458-16 WAC | |||||
| 458-16-330 | 1994 | Emergency or transitional housing | 98 legislation (HB 2598) | Kim Qually | Candidate for expedited adoption |
| Chapter 458-16A WAC | |||||
| 458-16A-010 | 1995 | Homes for the aging | 98 legislation (SHB 2315) | Kim Qually | Public hearing (CR-102) scheduled for 1/5/1999 |
| Chapter 458-19 WAC | |||||
| 458-19-005
458-19-015 458-19-020 458-19-025 458-19-030 458-19-035 458-19-040 458-19-045 458-19-055 458-19-060 458-19-065 458-19-080 458-19-550 |
1994
1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1994 1982 |
Property tax levies, rates and limits | Need revision due to Referendum 47 | Jim Winterstein | Drafting anticipated 2nd Quarter 1999 |
| Chapter 458-20 WAC | |||||
| NEW
|
NEW | Manufacturing machinery and equipment exemption | 95, 96, and 98 legislation | TBA | Preproposal statement of inquiry (CR-101) anticipated for 2nd Quarter 1999 |
| 458-20-135 | 1986 | Extracting natural products | MATC and M&E exemption | ||
| NEW | NEW | Slaughtering and breaking | Eric Parker | Drafting anticipated 1st Quarter 1999 | |
| 458-20-119 | 1993 | Sales of meals | 97 legislation repealing selected business service tax classification | Doug Titus | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-131 | 1983 | Merchandising games, games of chance and concessionaires | Industry request | Margaret Partlow | Proposed rule making (CR-102) filing anticipated January 1999 |
| 458-20-145 | 1983 | Local sales and use tax | 97 legislation (towing) and updating | Leilani Hesser | Drafting |
| 458-20-151 | Dental labs | New legislation | Nicole Stewart | Drafting anticipated 2nd Quarter 1999 | |
| 458-20-153 | 1970 | Funeral directors | Updating as a result of rule review | Sally Giza | Drafting anticipated for January 1996 |
| 458-20-154 | 1970 | Cemeteries | Updating as a result of rule review | Sally Giza | Drafting anticipated for January 1996 (may be combined with WAC 458-20-153) |
| 458-20-155 | 1985 | Information and computer services | 98 legislation (SB 6449 and ESSB 6470a) and updating | Jim Carroll | Anticipate drafting 2nd Quarter 1999 |
| 458-20-161
458-20-234 |
1983 1983 | Buying/producing wheat, oats, etc. flour millers, manufacturers of soybean or sunflower oil | 95 and 98 legislation (98 E2SHB 1328 and HB 2335) | Dave Wiest | Anticipate drafting 2nd Quarter 1999 |
| 458-20-165 | 1994 | Laundry services | 98 legislation (HB 2566) specifically excluding laundry services to nonprofit healthcare facilities from definition of retail sale | Doug Titus | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-166 | 1994 | Hotels, motels, apartments | Update for change in federal government charge card program | Doug Titus | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-167 | 1994 | Educational institutions | 96 and 98 legislation (98 -HB 2335) | Pat Moses | Rule-making order (CR-103) filing anticipated January 1999 |
| 458-20-169 | 1991 | Nonprofits | 95, 97, and 98 legislative changes (98 -SSB 5355, SSB 6077 and SB 6599) | Ed Ratcliffe | Working with stakeholders |
| 458-20-178
458-20-17801 |
1986 NEW | Use tax | Updating due to recent legislation | Anne Gernhardt | Drafting |
| 458-20-183 | 1995 | Amusement, recreation and physical fitness services | Petition and legislative changes | Greg Potegal | Reviewing preproposal inquiry comments |
| 458-20-18801 | 1992 | Prescription drugs | Needs changes in light of '95, '96, '97 legislative changes | Ralph Blankenship | Drafting |
| 458-20-190 | 1983 | Sales to and by the federal government | Need updating per rule review | Chris Barnes | Drafting |
| 458-20-192 | 1980 | Indians | Needs updating | Leslie Cushman | Reviewing preproposal inquiry comments |
| 458-20-198 | 1983 | Conditional and installment sales | Need updating per rule review | Eric Parker | Drafting |
| 458-20-207 | 1995 | Legal services | 97 legislation repealing selected business service tax classification | Ed Ratcliffe | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-211 | 1996 | Renting/leasing | Petition | Greg Potegal | Reviewing preproposal inquiry comments |
| 458-20-216 | 1970 | Successors | Updating because of legislative changes | Greg Potegal | Proposed rule making (CR-102) filing anticipated January 1999 |
| 458-20-217 | 1987 | Lien for taxes | Need updating per rule review | Anne Gernhardt | Drafting anticipated 1st Quarter 1999 |
| 458-20-222 | 1983 | Veterinarians | Needs updating rule review | Jim Winterstein | Proposed rule making (CR-102) filing anticipated 1st Quarter 1999 |
| 458-20-226 | 1996 | Landscaping services | 97 legislation repealing selected business service tax classification | Doug Titus | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-228 | 1992 | Penalties and interest | 96 and 97 legislative changes | Pat Moses | Proposed rule making (CR-102) filing anticipated 1st Quarter 1999 |
| 458-20-229 | 1992 | Refunds | 97 legislative changes | Pat Moses | Holding for 1999 legislative session |
| 458-20-231 | 1990 | Internal distribution | 98 legislation repealing tax (SSB 6077) | Doug Titus | Rule-making order (CR-103) filing anticipated January 1999 |
| 458-20-238 | 1995 | Sales to nonresidents of water craft | 97 legislation | Doug Titus | Expedited adoption (CR-102XA) filing anticipated 1st Quarter 1999 |
| 458-20-239 | 1983 | Sales of farm machinery to nonresidents | 98 legislation expanding exemption (HB 2476) | Sally Giza | Drafting anticipated 1st Quarter 1999 |
| 458-20-240
458-20-24001 |
1988 1988 | S&U tax deferral Distressed area deferrals | Needs revision because of legislation | Leslie Cushman | Holding for 1999 legislative session and litigation |
| 458-20-24003
458-20-24003A |
NEW NEW | High tech sales and use tax deferral B&O R&D credit | New rule 1994 legislation | Ed Ratcliffe | Working with stakeholders |
| 458-20-244 | 1988 | Food products | Need updating per rule review | Nettie VanHorn | Anticipate drafting 1st Quarter 1999 |
| 458-20-246 | 1984 | Sales to or through a direct seller | Needs updating | Leslie Cushman | Drafting |
| 458-20-261 | NEW | Vanpool vehicles and ride share credit | Statute becoming hard to understand with recent legislative changes | Greg Potegal | Proposed rule making (CR-102) filing anticipated January 1999 |
| Chapter 458-40 WAC | |||||
| 458-40-660 | Timber/forest tax stumpage values | Required semiannually | Ed Ratcliffe | Must be done by January 1, 1999, and July 1, 1999 | |
| Chapter 458-XX WAC | |||||
| NEW | NEW | Leasehold excise tax | No rules have ever been drafted; need to clarify application | Margaret Partlow | Proposed rule making (CR-102) filing anticipated 2nd Quarter 1999 |
| Chapter 458-57 WAC | |||||
| 458-57-575 | NEW | Penalty waivers -estate tax | 97 legislation on penalties | Pat Moses/Phoebe Hein | Rule-making order (CR-103) filing anticipated January 1999 |
| Chapter 458-61 WAC | |||||
| 458-61-090 | 1994 | Interest and penalties - date of sale | 96 and 97 legislation on penalties and interest | Pat Moses/Tom Reeves | Proposed rule making (CR-102) filing anticipated 1st Quarter 1999 |