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Listed below 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 rules the Department anticipates working on during the next 6 months. 

The information on this site is continually updated as the Department files rule making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months.  This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule making priorities. 

The standard rule making process generally follows the following steps.

  1. A preliminary rule proposal is announced by filing a CR101 Preproposal Statement of Inquiry, which describes the topic the rule will address. at the same time, the Department usually provides a preproposal draft rule on its website for discussion purposes only . The CR101 also announces if a Public Meeting will be held or the Public Comment Due Date for comments to be made on the preliminary proposal.
  2. After the CR101, the Department files a proposed rule draft and the CR102 Proposed Rule Making form with the Code Reviser.  The CR102 also announces the time and date of a Public Hearing to discuss the proposed rule draft.
  3. After the Public Hearing is concluded, the Department adopts the final rule by filing the rule and the CR103 Rule-Making Order with the Code Reviser. While written and verbal comments are welcome in the first two stages, the CR103 rule filing is final. The rule is effective 31 days later or as otherwise indicated in the filing documents.

The expedited rule making process follows the following steps.

  • The Department starts the expedited rule making process by filing a proposed rule with a CR105 Expedited Rule Making form. This CR105 expedited process announces the proposed rule but does not schedule a Public Meeting or Public Hearing.
  • If no objections to the expedited rule making process are received within 45 days of filing the CR105, the Department may adopt the proposed rule by filing the final rule with a CR103 Rule-Making Order.  Written comments on the proposed rule are welcome during the 45 days.
  • If objections to the expedited rule making process are received within 45 days of filing the CR105, then the Department will file a CR102 and announce the time and date of a Public Meeting to discuss the proposed rule draft.

Subject of rule making

Rule Drafter

Preliminary Rule Proposal (CR-101 filing)

Proposed Rule
(CR-102  or CR-105 filing)

Rule Adoption
(CR-103 filing)

Description of Anticipated Changes

458-12-010 Definition –Property --Real

Jay Jetter

N/A –Expedited 

Filed CR105 WSR 14-14-127
Comments due Sept 2, 2014

Adopted October 7, 2014

WSR 14-21-044

Correct citation

458-12-165 Listing if property - Public Lands - Purchase by state, county or city Jay Jetter N/A - Expedited

WSR 14-17-133 Comments due by October 20,2014

Adopted October 28, 2014

WSR 14-22-030

Correct citation

458-14-056 Petitions—Time limits—Waiver of filing deadline for good cause.

Leslie Mullin

N/A – anticipate Expedited 

WSR 14-23-079 Comments due by January 19, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-16-1000 Property belonging to federally recognized Indian tribes---Definitions----Exemption---Declaration process----Appeal rights.

Jay Jetter

Anticipate CR101 and Public Meeting in Winter 2014

Anticipate CR102 and Public Hearing in Spring 2015

Anticipate adoption in Summer/Fall 2015

Recognize 2014 legislation

458-16-300 Public meeting hall—Public meeting place—Community meeting hall.

Leslie Mullin

Anticipate CR101 and Public Meeting in Fall/Winter 2014

Anticipate CR102 and Public Hearing in Winter 2015

Anticipate adoption in Spring 2015

Recognize 2014 legislation

458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption.
458-16-190 Churches, parsonages and convents.
458-16-200 Land upon which a church or parsonage shall be built.
458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes.
458-16-215 Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
458-16-220 Church camps.
458-16-230 Character building organizations.
458-16-240 Veterans organizations.
458-16-260 Nonprofit day care centers, libraries, orphanages, home for sick or infirm, hospitals, outpatient dialysis facilities.
458-16-270 Schools and colleges.
458-16-280 Art, scientific, and historical collections.
458-16-282 Musical, dance, artistic, dramatic and literary associations.
458-16-286 Humane societies.
458-16-290 Nature conservancy lands.
458-16-320 Emergency or transitional housing.
458-16-330 Sheltered workshops for the handicapped.

Leslie Mullin

N/A – anticipate Expedited 

Anticipate CR105 in Fall 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-17-101 Assessment and taxation of ships and vessels

Jay Jetter

N/A – anticipate Expedited 

Anticipate CR105 in Fall 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-19-005 Definitions
458-19-020 Levy limit---Method of calculation.
458-19-030 Levy limit---Consolidation of districts.
458-19-035 Levy limit---Annexation.
458-19-060 Emergency medical service levy.
458-19-065 Levy limit---Protection of future levy capacity.
458-19-085 Refunds---Procedures ---Applicable limits.
458-19-550 State levy---Apportionment between counties.

Leslie Mullin

N/A – anticipate Expedited 

WSR 14-23-079 Comments due by January 19, 2014

Anticipate adoption in Spring 2015

Recognize 2014 legislation

458-20-101 Tax registration and tax reporting David Hesford

WSR 14-20-065

Comments are due October 31, 2014

Anticipate CR102 and Public Hearing in Winter/Spring 2015 Anticipate adoption in Summer/Fall 2015 Update

458-20-126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel.

Mark Bohe

N/A – anticipate Expedited 

Anticipate CR105 in Fall 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-135 Extracting natural products.

Mark Bohe

N/A – anticipate Expedited 

WSR 14-18-059 Comments due by November 3, 2014

Adopted November 17, 2014

WSR 14-23-060

Recognize 2014 legislation

458-20-136 Manufacturing, processing for hire, fabricating.

Mark Bohe

N/A – anticipate Expedited 

WSR 14-20-095 Comments due by December 1, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-13601 Manufacturers and processors for hire—Sales and use tax exemption for machinery and equipment.

Mark Bohe

N/A – anticipate Expedited 

WSR 14-20-095 Comments due by December 1, 2014

Anticipate adoption in Winter 2014

Recognize 2014 legislation

458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions

Gayle Carlson

WSR 14-21-161 Public Meeting is December 4, 2014

Anticipate CR102 and public hearing in Winter/Spring 2015

Anticipate adoption in Spring 2015

Update

458-20-153 Funeral directors
458-20-154 Cemeteries, crematories and columbaria

Rich Cason

Completed
WSR 09-07-088

153 Rule Draft

154 Rule Draft

WSR 14-22-085 Second public hearing is December 17, 2014

WSR 13-14-107
Second public hearing listed above

Anticipate adopting in Winter 2014/15

Update

458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities

Gayle Carlson

Public Meeting held March 11, 2014

WSR 14-04-126

Public Hearing held June 24, 2014

 WSR 14-11-085

 Adopted August 25, 2014

WSR 14-18-019

Update and recognize 2014 legislation

458-20-174 Sales of motor vehicles, trailers, and parts to motor carriers operating in interstate or foreign commerce

WAC 458-20-17401 Use tax liability for motor vehicles, trailers, and parts used by motor carriers operating in interstate or foreign commerce

Gayle Carlson WSR 14-23-080 Public Meeting is December 30, 2014 Anticipate CR102 and public hearing in Winter/Spring 2015 Anticipate adopting in Summer 2015 Update

458-20-177 Sales of motor vehicles, campers, and trailers to nonresident consumers

Gayle Carlson

Public Meeting held Aug 21, 2014
WSR 14-14-129

WSR 14-21-116
Public Hearing  is December 2, 2014

Anticipate adopting in Winter 2014/15

Update

458-20-178 (Rule 178) Use Tax Gayle Carlson N/A – anticipate Expedited

WSR 14-21-120 plus Comments due by December 22, 2014

Anticipate adoption in Winter 2014 Update threshold amount

458-20-17802 Collection of use tax by county auditors and department of licensing-Measure of tax

Gayle Carlson

WSR 14-09-084
Draft available for CR102 Public Hearing

WSR 14-17-131

Public hearing on September 24,2014

Adopted  on October 15, 2014

WSR 14-21-104

Update

458-20-179 Public utility tax.

Gayle Carlson

N/A – anticipate Expedited 

WSR 14-23-087 Comments due by January 19, 2015

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-17902 Brokered natural gas—Use tax.

Mark Bohe

N/A – anticipate Expedited 

WSR 14-23-056 Comments due by January 19, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-185 Tobacco products tax
458-20-186 Cigarette tax

Dave Hesford

Public meeting held October 1, 2013

WSR 13-17-103

WSR 14-20-020

Public hearing scheduled November 6, 2014

Anticipate adoption in Winter/Spring 2015

Update

458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen

Gayle Carlson

Public meeting held March 11, 2014

WSR 14-04-126

Public Hearing held June 24, 2014

WSR 14-11-085

Adopted August 25, 2014

WSR 14-18-019

Update

 

458-20-193 Inbound and outbound interstate sales of tangible personal property

 

Dave Hesford

WSR 14-16-063

Public meeting held September 15, 2014. Comments due October 1, 2014.

 

 Anticipate CR102 and public hearing in Winter/Spring 2015

 

Anticipate adoption in Summer/Fall 2015

 

Update

458-20-19401 Minimum nexus thresholds for apportionable activities

458-20-19402 Single factor receipts apportionment-Generally

458-20-19403 Apportionable royalty receipts attribution

458-20-19404 Financial institutions-Income apportionment

458-20-19405  CPI-U adjustments to minimum nexus thresholds for apportionable activities

Mark Bohe

N/A – anticipate Expedited 

WSR 14-23-059 Comments due by January 19, 2014

Anticipate repealing in Winter 2014/15

Recognize 2014 legislation

458-20-209 Farming for hire and horticultural services for farmers 

Gayle Carlson

N/A – anticipate Expedited 

WSR 14-20-097 Comments due by December 1, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-210 Sales of tangible personal property for farming----Sales of agricultural products by farmers.

Gayle Carlson

N/A – anticipate Expedited 

WSR 14-20-097 Comments due by December 1, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-217 Lien for taxes.

Mark Bohe

N/A - anticipated Expedited

WSR 14-17-125 Comments due by October 20, 2014

Adopted October 27, 2014

WSR 14-22-023

Update

458-20-24001 Sales and use tax deferral – Manufacturing and R&D activities in rural counties

Gayle Carlson

Anticipate CR101 and Public Meeting in Summer/Fall 2014

Anticipate CR102 and Public Hearing in Winter 2014/15

Anticipate adoption in Spring 2015

Update

458-20-241 Radio and television broadcasting

Rich Cason

CR101 filed and comments due Aug 15, 2013

WSR 13-15-146

WSR 14-19-092 Public Hearing scheduled October 23, 2014

Anticipate adoption in Fall/Winter 2014

Amend consistent with JLARC finding

458-20-244 Food and food ingredients.

Gayle Carlson

N/A – anticipate Expedited 

WSR 14-20-096 Comments due by December 1, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-257 Warranties and maintenance agreements

Gayle Carlson

Public Meeting held April 17, 2012

WSR 12-06-072

WSR 14-20-098

Public Hearing on November 12, 2014

Anticipate adoption in Winter 2014/15

Update – a 2nd public hearing will be scheduled

458-20-261 Commute trip
reduction incentives

Mark Bohe

N/A – Expedited CR105 filed 

WSR 14-22-068 Comments due by January 5, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-267 Annual reports for certain tax adjustments

Mark Bohe

N/A – anticipate Expedited 

WSR 14-14-126 CR105 filed

WSR 14-19-018 CR-103 filed September 3, 2014

Recognize 2014 legislation

458-20-268 Annual surveys for certain tax adjustments.

Mark Bohe

N/A – anticipate Expedited 

WSR 14-23-058 Comments due by January 19, 2014

Anticipate adoption in Winter 2014/15

Recognize 2014 legislation

458-20-280 Tax Avoidance - General Rule
458-20-28001 Tax Avoidance – Construction Joint Venture
458-20-28002 Tax Avoidance – Disguised Income
458-20-28003 Tax Avoidance – Sales and Use Tax

 

Melinda Mandell

Public Meeting held July 1, 2014

Comments due July 15, 2014

WSR 14-11-084

WSR 14-21-156
Public Hearing is December 2, 2014

Anticipate adoption in Spring 2015

Recognize 2010 legislation

458-29A-400  Leasehold excise tax----Exemptions

Mark Bohe

N/A – anticipate Expedited 

Anticipate CR05 in Fall/Winter 2014

Recognize 2014 legislation

458-30-200 Definitions
458-30-210 Classifications of land under chapter 84.34 RCW.

Leslie Mullin

WSR 14-20-065

Public meeting is November 13, 2014

Anticipate CR102 and Public Hearing in Winter 2015

Anticipate adoption in Spring 2015

Recognize 2014 legislation

458-30-232 Application for timber land classification.
458-30-240 Agreement relating to open space and timber land classifications.
458-30-275 Continuing classification upon sale or transfer of ownership of classified land---Actions of landowner and county officials to be taken prior to recording a conveyance of classified land.
458-30-280 Notice to withdraw from classification.
458-30-285 Withdrawal from classification.
458-30-295 Removal of classification
458-30-300 Additional tax---Withdrawal or removal from classification.

458-30-305 Due date of additional tax, interest, and penalty upon withdrawal or removal. 
458-30-325 Transfers between classifications----Application for reclassification.
458-30-500 Definitions of terms used in WAC 458-30-500 through 458-30-590.
458-30-520 Notification of district—Certification by assessor—Estimate by district.
458-30-550 Exemption ---Removal or withdrawal.
458-30-700 Designated forest land---Removal---Change in status---Compensating tax.

Leslie Mullin

N/A – Expedited CR105 filed

WSR 14-22-094 Comments due by January 5, 2015

Anticipate adoption in Winter/Spring 2015

Recognize 2014 legislation

458-61A-202 Inheritance or devise
458-61A-303 Affidavit

Dave Hesford

WSR 14-16-015

Public meeting held September 10, 2014.

Public hearing is December 18, 2014

WSR 14-22-060

Anticipate adoption of permanent rule in Winter 2014

Adopted Emergency rule effective June 12, 2014

WSR 14-13-022

Adopted second Emergency rule effective October 6, 2014

WSR 14-21-031

Recognize 2014 legislation

458-276 Public Records rules

  1. Repeal 10 rules and amend 5 rules

Mark Bohe

Public Meeting held Sept 23, 2014

WSR 14-17-137

 

Public Hearing is December 11, 2014

WSR 14-22-061

Anticipate adoption in Spring/Summer 2015

Update

 

Rules Requiring Periodic Updates

Subject of rule making

Rule Drafter

Preliminary Rule Proposal (CR-101 filing)

Proposed Rule
(CR-102  or CR-105 filing)

Rule Adoption
(CR-103 filing)

Description of Anticipated Changes

458-18-220 Rates of interest
458-30-262 Farm and agricultural land values
458-30-590 Rate of inflation

Gayle Carlson

N/A – CR105 filed

Comments due December 22, 2014.

WSR 14-21-125

Will adopt updated rule effective January 1, 2015

Must be amended by the 1st of January each year

458-40-540 Timber excise tax – Forest land values

Mark Bohe

WSR 14-19-062 Rule draft to follow at a later date

Public Meeting scheduled October 14, 2014

Public hearing is December 10, 2014

WSR 14-22-062

Will adopt updated rule by Jan 1, 2015,

 

Must be amended by the 1st of January each year

458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments

Mark Bohe

WSR 14-19-062 Rule draft to follow at a later date

Public Meeting scheduled October 14, 2014

Public hearing is December 10, 2014

WSR 14-22-062

Will adopt updated rule effective Jan 1, 2015.

 

Must be updated by the 1st  of January and July of each year