WSR 09-10-092



[ Filed May 6, 2009, 10:34 a.m. ]

     Subject of Possible Rule Making: WAC 458-20-12401 Special stadium sales and use tax.

     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 458-20-12401 (Rule 12401) explains the special stadium sales and use taxes imposed in RCW 82.14.360, which is currently assessed only in King County. The department is anticipating an amendment to update Rule 12401 by:

Removing language from the opening paragraph identifying the 1995 legislation imposing the tax. This information is being removed because it is no longer needed;
Adding "movie theaters" to the list of facilities that often sell food and beverages for immediate consumption. The term is added to the examples of facilities provided in subsection (2)(a) definition of "restaurant." This addition does not reflect a change in the department's interpretation of the law. It incorporates information now provided in Det. 98-098E, 17 WTD 55 (1998); and
Updating language in subsection (4)(a), which is an example pertaining to bakery sales, to incorporate terminology consistent with Washington law that adopted provisions of the streamlined sales and use tax agreement. This update does not change the tax consequences of the example.

     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 Written comments on and/or requests for copies of the draft may be directed to Gayle Carlson, Interpretations and Technical Advice Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail, phone (360) 570-6126, fax (360) 586-0127.

     Public Meeting Location: Capital Plaza Building, 4th Floor, L&P Conference Room, 1025 Union Avenue S.E., Olympia, WA, on June 9, 2009, at 1:30 p.m.

     Assistance for Persons with Disabilities: Contact Martha Thomas no later than ten days before the meeting date, TTY 1-800-451-7985 or (360) 725-7497.

May 6, 2009

Alan R. Lynn

Rules Coordinator

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