Preproposal statement of inquiry was filed as WSR 04-12-128.
Title of Rule and Other Identifying Information: Changes to the following rules regarding beer and wine tax reporting and payment requirements: WAC 314-19-015 What are the monthly reporting and tax payment requirements?, 314-19-020 What if a licensee doesn't report or pay the taxes due, or reports or pays late?, 314-19-030 How can a licensee claim a credit or refund for tax-paid product?, 314-19-035 Reduced tax rate for beer, and 314-19-040 Is there any exception to the additional tax imposed on fortified wine?
Hearing Location(s): Liquor Control Board, Board Room, 3000 Pacific Avenue S.E., Olympia, WA, on October 6, 2004, at 10:00 a.m.
Date of Intended Adoption: October 13, 2004.
Submit Written Comments to: Teresa Berntsen, Rules Coordinator, P.O. Box 43080, Olympia, WA 98504-3080, e-mail firstname.lastname@example.org, fax (360) 704-4921, by October 11, 2004.
Assistance for Persons with Disabilities: Contact Teresa Berntsen by October 5, 2004, TTY (800) 855-2880 or (360) 664-1648.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: Changes to these rules in chapter 314-19 WAC are needed to:
|•||Clarify language in the rules, and in some places add more detail, for issues that cause confusion for customers.|
|•||Implement SSB 6655, passed during the 2004 legislative session, which will take effect on January 1, 2005. The law change will allow an authorized representative of an out-of-state brewery or winery to ship beer and wine into Washington state for resale. Currently only the actual brewery or winery may ship beer or wine into Washington for resale. The law will require persons who ship foreign-produced beer or wine into Washington for resale to get a certificate of approval license, just like suppliers of United States product.|
Statutory Authority for Adoption: RCW 66.08.030, 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.270, 66.24.215, 66.24.580, 66.24.206.
Statute Being Implemented: RCW 66.24.210, 66.24.230, 66.24.290, 66.24.305, 66.24.270, 66.24.215, 66.24.580, 66.24.206.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: [Liquor Control Board], governmental.
Name of Agency Personnel Responsible for Drafting: Teresa Berntsen, 3000 Pacific Avenue S.E., Olympia, WA, (360) 664-1648; Implementation: Randy Simmons, 3000 Pacific Avenue S.E., Olympia, WA, (360) 664-1600; and Enforcement: Lorraine Lee, Randy Simmons, 3000 Pacific Avenue S.E., Olympia, WA, (360) 664-1600.
No small business economic impact statement has been prepared under chapter 19.85 RCW. No economic impact to small businesses.
A cost-benefit analysis is not required under RCW 34.05.328. The Washington State Liquor Control Board is not a listed agency in RCW 34.05.328.
August 4, 2004
Merritt D. Long
Reviser's note: The material contained in this filing exceeded the page-count limitations of WAC 1-21-040 for appearance in this issue of the Register. It will appear in the 04-17 issue of the Register.