WSR 20-22-090
[Filed November 3, 2020, 11:07 a.m.]
Subject of Possible Rule Making: SSB 5581 (2019), remote sellers, referrers, and marketplace facilitators.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060(2), and 82.08.0531.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department of revenue intends to provide guidance to taxpayers regarding SSB 5581, which was enacted by the legislature during the regular session of 2019.
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.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Darius Massoudi, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1572, fax 360-534-1606, TTY 800-833-6384, email, website
Additional comments: Written comments may be submitted by mail or email and should be directed to Darius Massoudi using one of the contact methods above. Written and oral comments will be accepted at the public meeting on December 16, 2020, at 10:00 a.m. This meeting will be conducted over the internet/phone. Contact Keith Dacus at for login/dial-in information.
November 3, 2020
Atif Aziz
Rules Coordinator