WSR 03-16-044

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed July 30, 2003, 4:18 p.m. ]

Subject of Possible Rule Making: WAC 458-20-211 Leases or rentals of tangible personal property, bailments, and demurrage charges and 458-20-266 Providing tangible personal property along with an operator.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-211 explains the business and occupation (B&O), retail sales, and use tax reporting responsibilities of persons engaged in the business of leasing tangible personal property, providing a rental of equipment with an operator, and bailment. The department anticipates amending the rule to incorporate the definitions of "lease or rental" as provided under the national streamlined sales and use tax agreement and adopted during the 2003 legislative session. The department also plans to incorporate information currently contained in several excise tax advisories, information about demurrage charges, and update and restructure information currently contained in the rule.

The department is also considering a new rule, WAC 458-20-266, to explain the tax-reporting responsibilities of persons providing tangible personal property along with an operator. Chapter 168, Laws of 2003, implementing the streamlined sales and use tax agreement, replaces the phrase "rental of equipment with operator" in RCW 82.04.050 with "providing tangible personal property along with an operator."

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 JoAnne Gordon, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6121, e-mail joanneg@dor.wa.gov, 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 September 8, 2003, at 2:30 p.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.

July 30, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Legislature Code Reviser 

Register

Washington State Code Reviser's Office