WSR 12-06-072



[ Filed March 6, 2012, 2:10 p.m. ]

     Subject of Possible Rule Making: WAC 458-20-257 (Rule 257) Warranties and maintenance agreements.

     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: Rule 257 explains the business and occupation (B&O), retail sales, and use tax reporting responsibilities of persons:

Selling warranties and maintenance agreements for tangible personal property; and
Performing services covered by such a warranty or maintenance agreement.

     The department is considering an amendment to Rule 257 to:

Update the rule to recognize that the sale of an extended warranty is a retail sale;
Reformat the rule to provide the information in a more useful manner.

     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. A preliminary draft of possible rule changes is available via the department's on-line Rules Agenda.

     Written comments may be submitted by mail and should be directed to Gayle Carlson at e-mail, or Gayle Carlson, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453.

     Written and oral comments will be accepted at the public meeting.

     Public Meeting Location: Capital Plaza Building, 4th Floor Conference Room Large, 1025 Union Avenue S.E., Olympia, WA, on April 17, 2012, at 10:00 a.m.

     Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499, or Renee Cosare, (360) 725-7514, no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.

March 6, 2012

Alan R. Lynn

Rules Coordinator

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