PERMANENT RULES
Date of Adoption: October 25, 2000.
Purpose: WAC 458-20-161, this rule explains how the special B&O tax rate provided by RCW 82.04.260 for sales of certain agricultural products applies. It also explains the application of the B&O tax when the sales do not qualify for the special rate. This rule is being repealed because the special tax rate was repealed in 1998 and replaced with an exemption. In addition, the rule provides an incomplete list of products qualifying for the special rate/exemption. The current exemption statute (RCW 82.04.332) provides sufficient information.
WAC 458-20-234, this rule explains the application of the special B&O tax rate provided in RCW 82.04.260 (a different rate than that addressed in WAC 458-20-161) applies to the manufacturing of specific products from certain agricultural products. This rule is being repealed because it provides an incomplete list of manufactured products that qualify for the special tax rate. The rule also fails to address or identify the multiple activities tax credit reporting requirements of RCW 82.04.440 (addressed in Rule 19301) and provides an out-of-date statutory cite and tax rate. RCW 82.04.260 provides sufficient information regarding this tax rate.
Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-161 Persons buying or producing wheat, oats, dry peas, corn, barley, dry beans, lentils, and triticale and making sales thereof, and 458-20-234 Business tax on flour millers, manufacturers of soybean or sunflower oil.
Statutory Authority for Adoption: RCW 82.32.300.
Adopted under preproposal statement of inquiry filed as WSR 00-17-008 on August 3, 2000.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 2.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 2. Effective Date of Rule: Thirty-one days after filing.
October 25, 2000
Russell W. Brubaker
Assistant Director
Legislation and Policy Division