WSR 16-02-113
[Filed January 6, 2016, 9:50 a.m.]
Subject of Possible Rule Making: WAC 458-20-101 Tax registration and tax reporting.
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 458-20-101 (Rule 101) explains the tax registration and tax reporting requirements for the department of revenue as established in RCW 82.32.030 and 82.32.045. Rule 101 discusses:
Who is required to be registered and who must file excise tax returns;
Changes in ownership requiring a new registration;
The administrative closure of taxpayer accounts; and
The revocation and reinstatement of a tax reporting account with the department.
The department proposes to update Rule 101 to clarify the requirements for filing returns, submitting a registration application, issuing a temporary registration certificate, and other general updates.
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 not yet available, but is expected to be available via the department's online Rules Agenda prior to the public meeting.
Written comments may be submitted by mail and should be directed to Jeannette Gute, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail
Written and oral comments will be accepted at the public meeting.
Public meeting location: Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on February 9, 2016, 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.
Call-in option can be provided upon request no later than three days before the meeting date.
January 6, 2016
Kevin Dixon
Rules Coordinator