2023 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.
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
December 2023
- WAC 458-19-075 - Constitutional one percent limit calculation
- WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation
- WAC 458-19-025 - Restoration of regular levy
- WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
- WAC 458-16-130 - Change in taxable status of real property
- WAC 458-20-285 - Working families tax credit
- WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences
- WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions
- WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
- WAC 458-40-540 - Forest land values - 2023
November 2023
- WAC 458-20-22801 - Tax reporting frequency
- WAC 458-20-254 - Recordkeeping
- WAC 458-20-261 - Commute trip reduction incentives
- WAC 458-20-272 - Tire fee - Studded tire fee - Core deposits or credit
- WAC 458-20-195 - Taxes, deductibility
- WAC 458- 19-035 Levy limit-Annexation
- WAC 458-19-030 - Levy limit-Consolidation of districts
October 2023
- Interim statement regarding the capital gains excise tax and Section 1256 contracts
- Interim statement regarding the capital gains excise tax and calculation of credit for taxes paid to another taxing jurisdiction
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
August 2023
- ETA 3196.2023 - B&O Deduction for Affiliated Qualified Employers of Record
- ETA 3239.2023 - Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities
- Interim guidance statement on the taxation of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino
July 2023
June 2023
- ETA 3073-2023 - Deductibility of interest received on investments of leans primarily secured by first mortgages or trust deeds on nontransient residential properties
- ETA 3043.2023 - Low density light and power utility deduction
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-40-610 - Timber excise tax - Definitions
- ETA 3128.2023 - Repair work on goods damaged in transit - Purchased by the shipper, the carrier, or the owner
May 2023
- ETA 3238.2023 - Interest received on direct obligations of the federal government
- ETA 3072.2009 - Rentals of tangible personal property used both within and without Washington (cancellation)
- ETA 3213.2023 - Data center exemption durations
- ETA 3237.2023 - Prosthetic devices sold by chiropractors
- WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication
April 2023
- Interim statement regarding the definition of domicile for capital gains excise tax allocation purposes
- Interim statement regarding late payment penalties and Washington’s capital gains tax
- WAC 458-20-104 - Small business tax relief based on income of business
- WAC 458-20-101 - Tax registration and tax reporting
March 2023
- WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
- 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 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-221 - Collection of use tax by retailers and selling agents