WSR 17-20-013
[Filed September 22, 2017, 12:51 p.m.]
Subject of Possible Rule Making: WAC 458-20-218 Advertising agencies.
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 458-20-218 (Rule 218) explains how Washington's business and occupation tax, retail sales tax, and use tax is applied to advertising agencies and the services these agencies provide. The department proposes to update Rule 218 to:
Provide definitions for the terms "advertising agency" and "advertising services";
Include examples that clarify the tax reporting classifications for various advertising activities; and
Clarify when advertising agencies may exclude amounts received when acting as an agent for a client.
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 by 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 by contacting Leslie Mullin, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1589, fax 360-534-1606, TTY 800-833-6384, email
Additional comments: Written comments may be submitted by mail or email and should be directed to Leslie Mullin using one of her contact methods above.
Written and oral comments will be accepted at the public meeting on November 1, 2017, at 10:00 a.m., Conference Room 114A, 6400 Linderson Way S.W., Tumwater, WA 98501.
September 22, 2017
Erin Lopez
Rules Coordinator