WSR 08-05-129

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed February 20, 2008, 10:33 a.m. ]

     Subject of Possible Rule Making: The department is considering a possible new rule to be adopted in chapter 458-20 WAC explaining compensation (monetary allowance) paid to Model 2 volunteer sellers under RCW 82.32.715. Model 2 sellers are sellers that use certified automated systems for at least part of their sales and use tax functions but retain responsibility for remitting their sales and use taxes. Model 2 sellers are volunteer sellers if they meet specific requirements established under authority of the streamlined sales and use tax agreement of which Washington is an associate member.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060, 82.32.715.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department believes a rule is needed to set monetary allowances payable by Washington to Model 2 volunteer sellers under RCW 82.32.715.

     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/FindALawOrRule/RuleMaking/agenda.aspx. Written comments on and/or requests for copies of the rule may be directed to Tim Jennrich, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail TimJe @dor.wa.gov, phone (360) 570-6136, fax (360) 586-0127.

     Public Meeting Location: Capital Plaza Building, 4th Floor, Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on March 21, 2008, at 11:00 a.m. - 12:00 p.m. PST.

     Assistance For Persons With Disabilities: Contact Sandy Davis no later than ten days before the meeting date, TTY 1-800-451-7985 or (360) 725-7499.

February 20, 2008

Alan R. Lynn

Rules Coordinator

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