WSR 18-04-025
[Filed January 29, 2018, 1:48 p.m.]
Subject of Possible Rule Making: WAC 458-20-183 Recreational services and activities Amusement, recreation, and physical fitness services, which explains the tax reporting instructions for persons who provide recreational services and activities.
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: The department is proposing revisions to WAC 458-20-183 (Rule 183) to incorporate changes due to 2015 legislation (HB 1550). This legislation resulted in significant changes to the taxability of these activities and services. Amending Rule 183 will provide clarity to businesses who provide these recreational services and activities.
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, 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 the contact methods above. Written and oral comments will be accepted at the public meeting on March 21, 2018, at 1:00 p.m., in Conference Room 114A, 6400 Linderson Way S.W., Tumwater, WA 98501.
January 29, 2018
Erin T. Lopez
Rules Coordinator