WSR 26-04-086
AGENDA
DEPARTMENT OF REVENUE
[Filed January 29, 2026, 7:02 p.m.]
Semi-Annual Rule-Making Agenda
(January 1 - June 30, 2026)
Following is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules the department is currently working on and anticipates working on over the next six months.
The department's rule-making agenda is also available on its website. The information on the site is continually updated as the department files rule-making notices or otherwise adds or deletes rules that it anticipates working on over the next six months, including rules added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
Rule Number
and Title
Rule Drafter
Preproposal
(CR-101)
Proposal (CR-102 or CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-14-127
Reconvened boards—Authority
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize legislation
WAC 458-16-080
Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2020, 2023, 2024, 2025 legislation
WAC 458-16-210
Nonprofit organizations, associations, or corporations organized and conducted for nonsectarian purposes
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize 2025 legislation
WAC 458-16-266
Homeownership development
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2018, 2019, 2024 legislation
WAC 458-16-XXX
Heavy equipment rental property—Exemption
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2020 legislation
WAC 458-19-085
Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize 2017 legislation
WAC 458-19-550
State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2017 legislation
WAC 458-20-128
Real estate brokers and salesmen
Nikki Bizzarri
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
General updates
WAC 458-20-141
Duplicating activities and mailing bureaus
Darius Massoudi
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-20-171
Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic
Darius Massoudi
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-20-17802
Collection of use tax by county auditors and department of licensing—Measure of tax
Patrick Matutina
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-20-193
Interstate sales of tangible personal property
Mike Harper
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-20-221
Collection of use tax by retailers and selling agents
Mike Harper
Anticipate CR-101 filing in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-20-224
Service and other business activities
Nikki Bizzarri
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize 2025 legislation
WAC 458-20-233
Tax liability of medical and hospital service bureaus and associations and similar health care organizations
Darius Massoudi
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2019 legislation
WAC 458-20-262
Retail sales and use tax exemptions for agricultural employee housing
Jason Andre
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2021 legislation
WAC 458-20-263
Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
Sharon Hester
Anticipate CR-101 in 1st quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
General updates
WAC 458-20-274
Staffing services
Nikki Bizzarri
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize 2025 legislation
WAC 458-20-27902
New exemptions on clean alternative fuel commercial vehicles
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2019 legislation
WAC 458-20-290
Workforce education investment surcharge—Select advanced computing businesses
Patrick Matutina
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates and to recognize 2025 legislation
WAC 458-20-XXX
Heavy equipment rental tax
Leslie Mullin
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2020 legislation
WAC 458-28-040
Branch locations, divisions of income
Melinda Mandell
Anticipate CR-101 in 1st quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-29A-200
Leasehold excise tax—Taxable rent and contract rent
Leslie Mullin
Anticipate CR-101 in 1st quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
General updates
WAC 458-30-300
Additional tax—Withdrawal or removal from classification
Tiffany Do
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2024 legislation
WAC 458-30-700
Designated forest land—Removal—Change in status—Compensating tax
Tiffany Do
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2024 legislation
WAC 458-61A-201
Real estate excise tax—Gifts
Darius Massoudi
Anticipate CR-101 in 1st quarter of 2026
Anticipate CR-102 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
General updates
WAC 458-61A-204
Partitions
Eric Reutter
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-61A-212
Transfers where gain is not recognized under the Internal Revenue Code
Jason Andre
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
General updates
WAC 458-61A-220
REET: Sales of self-help housing to a low-income household
Michael Hwang
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 3rd quarter of 2026
Recognize 2019 legislation
Expedited Rules
Rule Number
and Title
Rule Drafter
Preproposal
(CR-101)
Proposal (CR-102 or CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-20-118
Sale or rental of real estate, license to use real estate
Karen Bassi
N/A
Anticipate CR-105 in 3rd quarter of 2026
Anticipate adoption in 4th quarter of 2026
Recognize 2025 legislation
WAC 458-20-135
Extracting natural products
Tessa St. John
N/A
Anticipate CR-105 in 2nd quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-146
National and state banks, mutual savings banks, savings and loan associations and other financial institutions
Sam McMahan
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-179
Public utility tax
Karen Bassi
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-182
Warehouse and other storage businesses
Karen Bassi
N/A
Anticipate CR-105 in 3rd quarter of 2026
Anticipate adoption in 4th quarter of 2026
Recognize 2025 legislation
WAC 458-20-185
Tax on tobacco products
Keri O'Connell
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-195
Taxes, deductibility
Adam Halliday
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-238
Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents
Sarah Mutnick
N/A
CR-105 Filed:
12/2/2025
WSR 25-24-099
Anticipate adoption in 1st quarter of 2026
Recognize 2025 legislation
WAC 458-20-248
Sales of precious metal bullion and monetized bullion
Tyler Howard
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-272
Tire fee—Studded tire fee—Core deposits or credits
Adam Halliday
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
WAC 458-20-282
Marketplace tax collection and reporting
Adam Halliday
N/A
Anticipate CR-105 in 1st quarter of 2026
Anticipate adoption in 2nd quarter of 2026
Recognize 2025 legislation
Rules Requiring Periodic Updates
Rule Number
and Title
Rule Drafter
Preproposal
(CR-101)
Proposal (CR-102 or CR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-18-220
Rates of interest
Leslie Mullin
N/A
Anticipate CR-105 in 3rd quarter of 2026
Anticipate adoption in 4th quarter of 2026
Annual updates
WAC 458-20-23801
Watercraft excise tax—Watercraft depreciation schedule
Patrick Matutina
Anticipate CR-101 in 2nd quarter of 2026
Anticipate CR-102 in 3rd quarter of 2026
Anticipate adoption in 4th quarter of 2026
Annual updates
WAC 458-30-262
Agricultural land valuation—Interest rate—Property tax component
Leslie Mullin
N/A
Anticipate CR-105 in 3rd quarter of 2026
Anticipate CR-103 in 4th quarter of 2026
Annual updates
WAC 458-30-590
Rates of inflation—Publication—Interest rate—Calculation
Leslie Mullin
N/A
Anticipate CR-105 in 3rd quarter of 2026
Anticipate CR-103 in 4th quarter of 2026
Annual updates
WAC 458-40-540
Timber excise tax—Forest land values
Tiffany Do
CR-101 Filed:
9/15/2025
WSR 25-19-070
Public Meeting:
10/16/2025, at
10:00 a.m.
10/21/2025
WSR 25-21-124
Public Hearing:
11/25/2025, at
1:00 p.m.
CR-102 Filed:
12/2/2025
WSR 25-24-100
Public Hearing:
1/6/2025, at
1:00 p.m.
Anticipate CR-103 in 1st quarter of 2026
Annual updates
WAC 458-40-660
Timber excise tax—Stumpage value tables—Stumpage value adjustments
Tiffany Do
CR-101 Filed:
9/15/2025
WSR 25-19-070
Public Meeting:
10/16/2025, at
10:00 a.m.
Second Semi-Annual Update: Anticipate CR-101 in 1st quarter of 2026
10/21/2025
WSR 25-21-124
Public Hearing:
11/25/2025, at
1:00 p.m.
CR-102 Filed:
12/2/2025
WSR 25-24-100
Public Hearing:
1/6/2026, at
1:00 p.m.
Second Semi-Annual Update: Anticipate CR-102 in 2nd quarter of 2026
Anticipate CR-103 in 1st quarter of 2026
Second Semi-Annual Update: Anticipate CR-103 in 2nd quarter of 2026
Semi-annual updates that are effective January 1st and July 1st of each year