WSR 18-04-093

PREPROPOSAL STATEMENT OF INQUIRY

[Filed February 6, 2018, 7:48 a.m.]

Subject of Possible Rule Making: WAC 458-20-15503 Digital products.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.01.060.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department has received comments and questions regarding the administration of WAC 458-20-15503, including in the areas of the advertising services exclusion, using a digital automated service for both taxable and nontaxable purposes, the manufacturing of digital products, and the effects of marketplace fairness legislation (EHB 2163). The department is considering updating the rule the [to] clarify these areas as well as possibly other parts of the rule based on comments received.

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 Aaron Deggs, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1574, fax 360-534-1606, TTY 800-833-6384, email aarond@dor.wa.gov, web site www.dor.wa.gov.

Additional comments: Written comments may be submitted by mail or email and should be directed to Aaron Deggs using one of the contact methods above. Written and oral comments will be accepted at the public meeting on March 22, 2018, at 1:00 p.m., at Conference Room 114A, 6400 Linderson Way S.W., Tumwater, WA 98501.

February 6, 2018

Erin T. Lopez

Rules Coordinator