WSR 17-08-044
[Filed March 30, 2017, 11:37 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 82.32.060 and 82.32.045. The department proposes to update Rule 101 to clarify:
The items needed on a business license application when obtaining a tax registration endorsement;
Changes in ownership requiring a new registration; and
Engaging in business after the tax registration endorsement has been revoked.
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 online Rules Agenda.
Written comments may be submitted by mail and should be directed to Leslie Mullin, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, email
Written and oral comments will be accepted at the public meeting.
Public Meeting Location: Conference Room 114B, 6400 Linderson Way S.W., Tumwater, WA 98501, on April 19, 2017, at 1:00 p.m. Call-in option can be provided upon request no later than three days before the meeting date.
Assistance for Persons with Disabilities: Contact Julie King, (360) 704-5717, 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 30, 2017
Kevin Dixon
Rules Coordinator