WSR 01-15-072

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed July 17, 2001, 1:21 p.m. ]

Date of Adoption: July 17, 2001.

Purpose: Rule 259 explains the application of the limited business and occupation (B&O) tax exemption provided to small timber harvesters by RCW 82.04.333. This exemption is limited to persons who are "small harvesters" as defined in RCW 84.33.073, and whose value of product harvested, gross proceeds of log sales, or gross income of the timber harvesting business is less than one hundred thousand dollars per year.

The department recently adopted WAC 458-20-13501 Timber harvest operations, to consolidate information previously found in multiple documents (WACs and ETAs) issued by the department. Rule 259 is no longer needed and is being repealed because the information was incorporated into the new Rule 13501.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-259 Small timber harvesters--Business and occupation tax exemption.

Statutory Authority for Adoption: RCW 82.32.300.

Adopted under preproposal statement of inquiry filed as WSR 01-09-036 on April 11, 2001.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 1.
Effective Date of Rule: Thirty-one days after filing.

July 17, 2001

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

Washington State Code Reviser's Office