WSR 02-20-096



[ Filed October 1, 2002, 2:59 p.m. ]

Subject of Possible Rule Making: WAC 458-20-251 Sewerage collection business.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-251 describes the application of the B&O, retail sales, and use taxes to sewerage collection businesses. A recent court decision City of Spokane v. Department of Revenue, 145 Wn.2d 445, 38 P.3d 1010 (2002), overturned the department's definition of "sewerage collection" as provided in the rule. The rule needs to be amended to reflect the Washington Supreme Court's decision. In addition, the department anticipates updating and restructuring the information in the rule. The result will be a more easily understood rule that accurately reflects current law.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon request. Written comments on and/or requests for copies of the draft may be directed to Gilbert Brewer, Tax Policy Specialist, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6133, e-mail, fax (360) 664-0693.

Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on November 7, 2002, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

October 1, 2002

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Washington State Code Reviser's Office