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Interpretive Statements activity

Proposed

A Proposed Interpretive Statement is one the department is considering, but has not yet issued. The public may provide feedback on these items.

2023

• ETA 3196 - B&O Deduction for Affiliated Qualified Employers of Record

2022

• ETA XXXX - AT&T Services, Inc. v. Department of Revenue
• ETA 3191 - Rewards Programs
• ETA 3235 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
• Draft ETA XXX - Taxability of Non-Fungible Tokens (NFTs)
• ETA 3183 - International Investment Management Services
• ETA XXXX - Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses
• ETA 3XXX.20XX - Discount Vouchers and Other Types of Payment or Credit Vouchers
• ETA XXXX.20XX – Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate
• ETA 3XXX.20XX - Fuel Blending
• ETA 3XXX.20XX - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering

Issued

An Issued Interpretive Statement means the process is complete and the comment period has closed.

2022

• Interim guidance statement regarding the application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
• ETA 3236.2022 AT&T Services, Inc. v. Department of Revenue
• ETA 3191.2022 - Rewards Programs
• ETA 3235.2022 Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
• ETA 3183.2022 International Investment Management Services
• ETA 3133.2022 - Withdrawal of Published Determinations
• ETA 3112.2022 - Processing Perishable Meat Products 
• Interim Guidance Statement Regarding Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
• ETA 3044.2022 - Use Tax Modification to Aircraft Dealers

Repealed

A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.

2022

• ETA 3110.2009 - Cost apportionment-Treatment of costs incurred for multiple purposes (cancellation)
• ETA 3153.2009 - Road construction-contractors applying sand, gravel and rock retail sales tax-use tax (cancellation)

Rule making activity

Preproposal

The Preproposal CR-101 is an initial notice to the public on a topic of rule making activity. The purpose is to solicit comments from the public and to announce the date, time, and place of the public meeting.

Note: A public hearing may not occur in the case of an expedited update.

• None at this time.

Proposal

The Proposal CR-102 provides a draft rule and updated information. The purpose is to solicit comments from the public on the draft and to announce the date, time, and place of the public hearing.

A CR-105 is also a rule proposal, similar to a CR-102 proposal, except that the rule is being updated under the expedited rulemaking process. Expedited rulemaking allows for a public comment period but does not involve a public hearing. The Department uses expedited rulemaking to conform a rule to changes made by the legislature to tax statutes.

January 2023

• WAC 458-20-101 – Tax registration and tax reporting
• WAC 458-20-104 – Small business tax relief based on income of business

December 2022 

• WAC 458-65A-10001– Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW

Adopted

The Adopted CR-103 notice means the rule making process is complete and the rule is final.

January 2023

• WAC 458-40-540 - Timber excise tax - Forest land values
• WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments

December 2022

• WAC 458-20-300 - Capital gains excise tax – Overview and administration
• WAC 458-65A-10001– Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW
• WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes
• WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation
• WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component
• WAC 458-18-220 - Rates of interest
• WAC 458-53-030 - Stratification of assessment rolls—Real property
• WAC 458-29A-400 - Leasehold excise tax – Exemptions
• WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations
• WAC 458-20-240 - Manufacturer's new employee tax credits
• WAC 458-20-267 - Annual Tax Performance Reports for Certain Tax Preferences
• WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing
• WAC 458-20-195 - Taxes, deductibility
• WAC 458-16-110 - Initial application and renewal declaration
• WAC 458-16-150 - Cessation of use - Taxes collectible for prior years
• WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
• WAC 458-16-190 - Churches, parsonages and convents
• WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall
• WAC 458-16-310 - Community celebration facilities
• WAC 458-16-330 - Sheltered workshops for the handicapped
• WAC 458-20-135 - Extracting natural products
• WAC 458-20-136 - Manufacturing, processing for hire, fabricating
• WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
• WAC 458-20-209 - Farming for hire and horticultural services performed for farmers
• WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers
• WAC 458-20-244 - Food and food ingredients
• WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees
• WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
• WAC 458-30-200 - Definitions

Repealed

A Repealed rule is one that has been revoked or rescinded by the department.

• None at this time