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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. 

 

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

458-14-056 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

Adopted on January 21, 2015

WSR 15-03-087

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 Spring 2015

Anticipate CR102 and Public Hearing in Summer/Fall 2015

Anticipate adoption in Winter 2015

Recognize 2014 legislation

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

Leslie Mullin

WSR 15-03-083

Public Meeting on March 4, 2015 at 10:00 A.M.

Anticipate CR102 and Public Hearing in Winter/Spring 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.
458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes.
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.
458-16-290 Nature conservancy lands.
458-16-310 Community celebration facilities



Leslie Mullin

N/A – anticipate Expedited 

Filed CR105 on January 6, 2015

WSR 15-02-063

Comments due March 9, 2015

Adopted on March 10, 2015

WSR 15-07-021

Recognize 2014 legislation

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

Jay Jetter

N/A – anticipate Expedited 

Filed CR105 on January 29, 2015

WSR 15-04-052

Comments due April 6, 2015

Adopted April 7, 2015

 

WSR 15-09-023

Recognize 2014 legislation

458-19-005 Definitions
458-19-020 Levy limit---Method of calculation.
458-19-025 Restoration of regular levy.
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

Adopted January 21, 2015

WSR 15-03-087

Recognize 2014 legislation

458-20-100 Appeals. Jay Jetter

WSR 15-02-088

Public Meeting held February 18, 2015 at 10:00 a.m.

Draft rule for discussion purposes here. Comments due June 19, 2015. Stakeholder meeting on June 26, 2015 at 10:00 a.m.

Anticipate CR 102 and Public Hearing in Spring/ Summer 2015 Anticipate adoption in Summer/Fall 2015 Update
458-20-101 Tax registration and tax reporting David Hesford

WSR 14-20-065

Comments are due October 31, 2014

WSR 15-05-067

Comments due March 30, 2015

Anticipate adoption in Summer/Fall 2015 Update
458-20-105 Employees distinguished from persons engaging in business Gayle Carlson

WSR 15-11-100

Public meeting on June 24, 2015 at 9:30 A.M.

Anticipate CR 102 and Public Hearing in Summer/Fall 2015 Anticipate adoption in Winter 2015 Update

458-20-108 Returned goods, allowances,
cash discounts

458-20-278 Returned goods, defective goods
and lemon law covered vehicles

Gayle Carlson

WSR 15-05-058

Public meeting on March 25, 2015 at 10:00 AM

Anticipate
CR102 and
public
hearing in
Summer/Fall
2015
Anticipate
adoption
in Winter
2015
Update –
278 will
be a new
rule that will
incorporate
portions
of 108

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

Mark Bohe

N/A – anticipate Expedited 

WSR 14-24-109 Comments due February 2, 2015

Adopted February 3, 2015

WSR 15-04-104

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 Spring/Summer 2015

Anticipate adoption in Summer/Fall 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 adoption in Summer 2015

Update

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

WSR 15-09-090

Public hearing on May 27, 2015 at 10:00 a.m.

Anticipate adopting in Summer 2015 Update

458-20-175 Persons engaged in the business
of operating as a private or common carrier by
air, rail or water in interstate or foreign
commerce
458-20-181 Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington

Gayle Carlson Anticipate
CR101 and
public meeting
in Spring 2015
Anticipate
CR102 and
public
hearing in
Summer 2015
Anticipate
adoption
in Fall
2015
Update
Rule 175
and
repeal/
merge Rule181
into Rule
175

458-20-179 Public utility tax.

Gayle Carlson

N/A – anticipate Expedited 

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

Adopted on January 29, 2015

WSR 15-04-047

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

Adopted on January 21, 2015

WSR 15-04-001

Recognize 2014 legislation

 

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.

WSR 15-05-067

Comments due March 30, 2015

 

Anticipate adoption in Summer 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

Adopted on January 22, 2015

WSR 15-04-004

Recognize 2014 legislation

458-20-196 Bad debts Mark Bohe

WSR 15-05-040

Public meeting on March 31, 2015 at 10:00 AM.

WSR 15-10-057

Public hearing on June 17, 2015 at 9:30 A.M.

Anticipate
adoption
in
Fall/Winter 2015
Update
458-20-240 Manufacturer’s New Employee
Tax Credits
Joseph Vidal

WSR 15-07-063

Public meeting on April 30, 2015 at 10:00 AM.

WSR 15-11-093

Public hearing on July 1, 2015 at 10:00 A.M.

Anticipate
adopting
in
Fall/Winter 2015
Update

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

Gayle Carlson

WSR 15-06-047

Public meeting on April 7, 2015 at 10:00 A.M.

WSR 15-10-051

Public hearing on June 9, 2015 at 10:00 A.M.

Anticipate adoption in Summer/Fall 2015

Update

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

Adopted on April 2, 2015

WSR 15-09-005

Update

458-20-258 Travel agents and tour operators Mark Bohe

WSR 15-04-066

Public meeting on March 18, 2015 at 10:00 AM

Anticipate
CR102 and
public
hearing in
Summer/Fall
2015
Anticipate
adoption
Winter
2015
Update

458-20-261 Commute trip
reduction incentives

Mark Bohe

N/A – Expedited CR105 filed 

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

Adopted January 8, 2015

WSR 15-03-019

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

Adopted on January 21, 2015

WSR 15-04-002

Recognize 2014 legislation

458-20-278 Returned goods, defective goods
and lemon law covered vehicles
458-20-108 Returned goods, allowances,
cash discounts
Gayle Carlson

WSR 15-05-058

Public meeting on March 25, 2015 at 10:00 AM

Anticipate
CR102 and
public
hearing in
Summer/Fall
2015
Anticipate
adoption
in Winter
2015
Update –
278 will
be a new
rule that will
incorporate
portions
of 108

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 held December 2, 2014

Comments due December 9, 2014

Adopted April 2, 2015

WSR 15-09-004

Recognize 2010 legislation

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

Mark Bohe

N/A – anticipate Expedited 

WSR 14-24-110 Comments due by February 2, 2015

Adopted February 3, 2015

WSR 15-04-103

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

WSR 14-24-119 Public Hearing January 13, 2015

Adopted on January 21, 2015

WSR 15-03-093

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

Adopted on January 8, 2015

WSR 15-03-017

Recognize 2014 legislation

458-50-020 Annual reports – duty to file
458-50-030 Annual reports—Contents
458-50-060 Failure to make report—Default
valuation—Penalty—Estoppel
458-50-110 Apportionment reports
458-50-130 Taxing district boundary
changes—Estoppel

Jay Jetter

WSR 15-05-077

Public meeting on March 26, 2015

 

WSR 15-09-089

Public hearing on June 4, 2015 at 1:30 p.m.

Anticipate
adoption
in
Fall/Winter 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

Anticipate Fall 2015

Will adopt updated rule effective January 1, 2016

Must be amended by the 1st of January each year

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

Mark Bohe

Anticipate CR101 and Public meeting in Fall 2015

Anticipate CR102 and Public hearing in Winter 2015

Will adopt rule effective January 1, 2016

 

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 15-07-050

Public meeting on April 21, 2015 at 10:00 AM.

Draft coming soon.

WSR 15-10-073

Public hearing on June 15, 2015 at 10:30 A.M.

Will adopt rule effective July 1, 2015

 

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