2018 Rule and Tax Advisory adoptions and repeals
Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.
Rules: WAC - Washington Administrative Code
Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory
Note: Select a year below to see what actions took place during that year. Select an action (link) to see details of that action.
December 2018
- WAC 458-40-540 - Forest land values - 2019
- WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-40-610 - Timber excise tax—Definitions
- WAC 458-40-640 - Timber excise tax—Stumpage value area (map)
- WAC 458-40-680 - Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions
- WAC 458-18-220 - Refunds—Rate of interest
- WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component
- WAC 458-30-590 - Rate of inflation—Publication—Interest rate—Calculation
- WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers
- WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
- WAC 458-20-273 - Renewable energy system cost recovery(repealed)
- WAC 458-29A-400 - Leasehold excise tax—Exemptions
- ETA 3189.2018 - Taxability of Alarm Monitoring Services
- ETA 3032.2018 - Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator
- ETA 3195 - Economic Nexus Minimum Thresholds
- WAC 458-61A-218 - Low income housing
- WAC 458-19-045 - Levy limit-Removal of limit (lid lift)
- WAC 458-19-060 - Emergency medical service levy
- WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption - Qualifications for exemption
- WAC 458-16A-140 - Senior citizen, disabled person, and disabled veteran exemption - Exemption described - Exemption granted - Exemption denied - Freezing property values
- WAC 458-12-360 - Notice of change in value of real property
- WAC 458-14-056 - Petitions - Time limits - Waiver of filing deadline for good cause
- WAC 458-14-066 - Requests for valuation information - Duty to exchange documentary information - Time limits
- WAC 458-14-076 - Hearings on petitions - Withdrawal
October 2018
September 2018
- WAC 458-20-193 - Interstate sales of tangible personal property (emergency)
- WAC 458-20-221 - Collection of use tax by retailers and selling agents (emergency)
- WAC 458-20-260 - Oil spill response and administration tax
- WAC 458-12-055 - Taxable situs-Real property
- ETA 3175.2018 - Purchases made with Funds Provided by the Federal Government
July 2018
- ETA 3051.2018 - Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies
- ETA 3187.2018 - "Operationally Complete” and Tax Deferral Projects
- WAC 458-19-005 - Definitions
- WAC 458-19-010 - Levy limit and levy rate calculations
- WAC 458-19-020 - Levy limit - Method of calculation
June 2018
- ETA 3210.2018 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
- WAC 458-20-196 - Bad debts
- WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
- WAC 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals
- WAC 458-20-144 - Printing industry
- WAC 458-20-169 - Nonprofit organizations
- WAC 458-20-176 - Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel
- WAC 458-20-179 - Public utility tax
- WAC 458-20-210 - Sales of tangible personal property for farming— Sales of agricultural products by farmers
- WAC 458-20-24001 - Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010
- WAC 458-20-24003 - Tax incentives for high technology businesses
- WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources
- WAC 458-20-267 - Annual tax performance reports for certain tax preferences
- WAC 458-20-267A - Annual reports for certain tax preferences
- WAC 458-20-268 - Annual surveys for certain tax preferences
May 2018
- 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 458-20-183 - Recreational services and activities
- ETA 3043.2018 - Low-Density Light and Power Utility Deduction
- ETA 3209.2018 - Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services
- ETA 3208.2018 - Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies
- ETA 3207.2018 - Enhanced Delivery Services
- WAC 458-19-050 - Port District Levies
- WAC 458-19-05001 - Port District Levies for Industrial Development District Purposes
April 2018
- WAC 458-20-183 - musement, recreation, and physical fitness services (emergency)
- WAC 458-65-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (emergency)
- ETA 3206.2018 - Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund
- WAC 458-29A-400 - Leasehold excise tax - Exemptions
- WAC 458-276-030 - Availability of public records-Centralized administration-Public records requests and processing-Contact information and hours-Index-Costs
March 2018
- WAC 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
February 2018
- WAC 458-20-121 - Sales of heat or steam—Including production by cogeneration
- WAC 458-20-134 - Commercial or industrial use
- WAC 458-07-035 - Listing of property—Subdivisions and segregation of interests
- WAC 458-19-045 - Levy limit—Removal of limit (lid lift)
January 2018
- WAC 458-12-140 - Tax district boundaries -- Designation of tax code area
- WAC 458-16-080 - Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights
- WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions.
- WAC 458-16A-140 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values
- WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Requirements for keeping the exemption
- WAC 458-14-005 - Definitions
- WAC 458-14-046 - Regularly convened session—Board duties—Presumption
- WAC 458-14-116 - Orders of the board—Notice of value adjustment—Effective date
- WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
- WAC 458-19-070 - Five dollars and ninety cents statutory aggregate limit calculation
- WAC 458-19-075 - Constitutional one percent limit calculation
- WAC 458-20-218 - Advertising agencies
- WAC 458-20-183 - Amusement, recreation, and physical fitness services (emergency)
- WAC 458-30-200 - Definitions
- WAC 458-30-280 - Notice to withdraw from classification
- WAC 458-30-285 - Withdrawal from classification
- WAC 458-30-295 - Removal of classification
- WAC 458-30-300 - Additional tax - Withdrawal or removal from classification
- WAC 458-30-700 - Designated forest land - Removal - Change in status - Compensating tax