WSR 06-21-058

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 16, 2006, 12:52 p.m. ]

Subject of Possible Rule Making: WAC 458-20-274 Staffing services.

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: The department of revenue is considering a new rule to explain the tax-reporting requirements of staffing companies. Such a rule will recognize the Washington Supreme Court's decision in City of Tacoma v. William Rogers Company, Inc., 148 Wash.2d 169, 60 P.3d 79 (2002). The department anticipates this rule will provide information consistent with the more exhaustive detailed "Staffing Industry Tax Guide," which is available via the department's internet web site at http://dor.wa.gov/content/taxes/Industry/Staffing/default.aspx.

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

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 possible rule changes is available for viewing and printing on our web site at http://dor.wa.gov/content/laws/RuleMaking/default.aspx. Written comments on and/or requests for copies of the rule may be directed to Stephen P. Zagelow, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, e-mail StephenZ@dor.wa.gov, phone (360) 570-6117, fax (360) 586-5543.

Public Meeting Location: Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on November 16, 2006, at 1:30 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) 725-7499.

October 16, 2006

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office