WSR 05-21-006

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 6, 2005, 1:53 p.m. ]

Subject of Possible Rule Making: WAC 458-20-250 ((Refuse)) Solid waste collection ((business -- Core deposits and credits, battery core charges, and tires)) tax and 458-20-272 Tire fee -- Battery core charges -- Core deposits or credits.

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: SHB 2085, 2005 regular session, imposes a tire fee on the retail sale of new replacement tires. The department previously adopted new WAC 458-20-272 (Rule 272) on an emergency basis to explain the fee and its interaction with state excise taxes. A revised WAC 458-20-250 (Rule 250) was also adopted on an emergency basis to remove language addressing a previous tire fee.

The department plans to proceed with adopting permanent Rule 272 to explain the seller's responsibility for collecting the fee from the buyer, how the fee is reported, and what tires are subject to the fee. It anticipates incorporating information about special provisions in law for battery core charges and core deposits, which are currently addressed in Rule 250. The department plans to revise Rule 250 to update the information about the solid waste collection tax and to remove information that will be addressed in Rule 272. The updating and reorganization of this information will make the information more accessible to affected taxpayers.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None. Although the Department of Ecology regulates and studies waste tire removal, the Department of Revenue is solely responsible for the collection and administration of the fee.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

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, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Nathan Schreiner, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, e-mail NathanS@dor.wa.gov, fax (360) 586-5543. Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/laws/RuleMaking/default.aspx.

Public Meeting Location: Capital Plaza Building, 4th Floor, Large L&P Conference Room, 1025 Union Avenue S.E., Olympia, WA, on November 16, 2005, at 9:30 a.m.

October 6, 2005

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office