Rule making agenda

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 six 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.

Learn more about the rule making process. To receive notifications on rule making activities, sign up for email or text notifications.

Current rule making activity

Rule and Title Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description Audio Recordings

WAC 458-20-13501 - Timber harvest operations

Tiffany Do

Anticipate CR-101 and Public Meeting in the 4th quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 2nd quarter of 2023.

General updates

WAC 458-20-13501 explains the application of the business and occupation (B&O), public utility, retail sales, and use taxes to persons performing activities associated with timber harvest operations. This rule explains how the public utility tax deduction provided by RCW 82.16.050 for the transportation of commodities to an export facility applies to the transportation of logs. It also explains how the B&O tax exemption provided by RCW 82.04.333 for small timber harvesters applies.

None provided

WAC 458-20-240 - Manufacturer's new employee tax credits

Justin Morehouse

N/A

N/A

CR-105 Filed:
10/04/2022
WSR 22-20-093

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations

Perry Stern

N/A

N/A

CR-105 Filed:
09/30/2022
WSR 22-20-072

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

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

Brett Grannemann

N/A

N/A

CR-105 Filed:
09/28/2022
WSR 22-20-048

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication

Adam Becker

CR-101 Filed:
9/06/2022
WSR 22-18-088
 

Public Meeting:
10/05/2022 at
10 a.m.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

General updates None provided
Audio file

WAC 458-20-267 - Annual tax performance reports for certain tax preferences

Michael Hwang

N/A

N/A

CR-105 Filed:
9/29/2022
WSR 22-20-064

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-300 - Capital gains excise tax – Overview and administration

Michael Hwang

CR-101 Filed:
09/07/2022
WSR 22-18-097

Public Meeting:
09/28/2022 at
10:00 a.m.

2nd Public Meeting:
10/05/2022 at
11:30 a.m.

CR-102 Filed:
11/02/2022
WSR 22-22-101

Public Hearing:
12/06/2022
10:00 a.m. 
 

Virtually:
Join the meeting

In Person:
Room 252
6400 Linderson Way
Tumwater, WA 98501

 

N/A

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation

Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This proposed rule seeks to clarify administrative aspects of the excise tax on capital gains such as proper filing procedures and penalties related to this excise tax.

In March of 2022, the Douglas County Superior Court ruled in Quinn v. State of Washington that the excise tax on capital gains does not meet state constitutional requirements and, therefore, is unconstitutional and invalid. The State has appealed the ruling to the Washington Supreme Court. While the appeal is pending, the Department will continue to provide guidance, such as this rule, to the public regarding the tax as a courtesy. This rule will apply only if the tax is ruled constitutional and valid by a court of final jurisdiction.

None provided

WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing

Nikki Bizzarri

N/A

N/A

CR-105 Filed:
10/04/2022
WSR 22-20-103

Anticipate adoption in the 4th quarter of 2022.

Recognize 2021 and 2022 legislation None provided None provided

WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington

Nikki Bizzarri

CR-101 Filed:
08/31/2021
WSR 21-18-094

Public Meeting:
09/28/21 at
10:00 a.m.

CR-102 Filed:
07/15/2022
WSR 22-15-059

Public Hearing:
08/24/2022 at
10:00 a.m.

N/A

CR-103P Filed
11/21/2022
WSR 22-23-134

 

General updates

The Department intends to update this rule to ensure consistency with statutory language. The Department is soliciting public comments from the public on possible rule making concerning the provision in WAC 458-20-181 that states, “Charges made for drydocking are not subject to the retail sales tax provided such charges are shown as an item separate from charges made for repairing.” This provision may conflict with the definition of “selling price” in RCW 82.08.010. The Department also intends to amend the rule to accurately reflect current practices of drydocking and practices regarding vessel haul out and vessel repair.

None provided

WAC 458-20-217 - Lien for taxes

Ryan Bedford

N/A

N/A

CR-105 Filed:
05/10/2022
WSR 22-11-021 

CR-103P Filed:
07/28/2022
WSR 22-16-059

Recognize 2020 legislation

This rule provides an overview of the administrative collection remedies and procedures available to the department to collect unpaid and overdue tax liabilities. This proposal amends WAC 458-20-217 to include the heavy equipment rental tax (Title 82.51 RCW).

None provided

WAC 458-20-195 - Taxes, deductibility

Jessi Brimigion

N/A

N/A

CR-105 Filed:
9/22/2022
WSR 22-20-010

 

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation

The department is amending this rule to incorporate 2020 legislation, Substitute House Bill 2246. The purpose of this legislation was to reorganize laws related to environmental health without making any substantive policy changes, specifically, adding a new title to the Revised Code of Washington to be codified as Title 70A RCW. The amendments proposed for this rule also include those to remove outdated language and for general readability purposes.

None provided

458-29A-200 - Leasehold excise tax – Taxable rent and contract rent

Ryan Becklean

CR-101 Filed:
05/13/2022

WSR 22-11-048

Public Meeting:
06/15/2022 at
11:00 a.m
Join the meeting

Anticipate CR-102 in the 3rd quarter of 2022.

N/A

Anticipate CR-102 in the 3rd quarter of 2022.

General update

The Department intends to modify WAC 458-29A-200 to clarify the amount of contract rent subject to leasehold excise tax when the rent includes payment for both the leasehold interest as well as a concession or other right.

None provided

WAC 458-20-285 - Working Families Tax Credit

Chelsea Brenegan

CR-101 Filed:
10/26/2021
WSR 21-22-033

Public Meeting:
11/15/2021 at
6:30 p.m.

CR-102 Filed:
05/18/2022
WSR 22-11-090

Public Hearing:
06/21/2022 at
2 p.m.

Second CR-102 Filed:
09/20/2022
WSR 22-19-085

Second Public Hearing:
10/25/2022 at
2 p.m.

Presentation slides
 

N/A

CR-103P Filed:
11/21/2022
WSR 22-23-137

Recognize 2021 legislation.

The Department intends to create a rule to clarify eligibility requirements and program administration standards, including application submission procedures. The Department is soliciting public comments on possible rule making considerations relating to a number of topics including, but not limited to: proof of identification, proof of state residency, proof of income, verification of qualifying children, determination of application due dates of original and amended claims, and preferred communication channels.

None provided

WAC 458-20-100 - Informal administrative reviews

Chelsea Brenegan

N/A

N/A

Anticipate CR-105 in the 2nd quarter of 2022.

Anticipate adoption in the 3rd quarter of 2022.

Recognize 2021 legislation None provided None provided

WAC 458-20-17001 - Government contracting—Construction, installations, or improvements to government real property

Patrick Watkins

CR-101 Filed:
10/25/2021
WSR 21-22-027

Public Meeting:
11/17/21 at
11:00 a.m.

CR-102 Filed:
01/18/2021
WSR 22-03-092

Public Hearing:
02/23/2022 at
10:00 a.m.

N/A

CR-103P Filed:
06/24/2022
WSR 22-14-026

General updates None provided None provided

WAC 458-61A-XXX - Exemption for sale of self-help housing

Patrick Watkins

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022.

Anticipate CR-102 in the 2nd quarter of 2022.

N/A

Anticipate adoption in 2nd quarter of 2022.

Recognize 2019 legislation

WAC 458-61A-XXX Exemption for sale of self-help housing – this rule will provide details on a new exemption from the real estate excise tax for certain sales of self-help housing to low-income households.

None provided

WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes

Patrick Watkins

CR-101 Filed:
11/30/2021
WSR 21-24-074

Public Meeting:
01/12/22 at
10:30 a.m
.

CR-102 Filed:
06/21/2022
WSR 22-13-151

Public Hearing:
07/27/2022 at
1:00 p.m.

N/A

Anticipate adoption in the 2nd quarter of 2022.

General updates

The Department is considering updating this rule for a number of reasons, including: a) incorporating existing provisions for sourcing sales of tangible personal property found in WAC 458-20-193(Part 2), b) incorporating provisions and examples that clarify the Department’s existing historical policies for use tax sourcing, c) reorganizing and reformatting, d) clarifying existing provisions and examples in the rule to ensure the Department’s existing historical policies are clearly represented, e) retitling the rule to better represent the content and scope of the rule, and f) clarifying or incorporating any other relevant or related information based on external stakeholder comments.

None provided

WAC 458-20-18801 - Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment

Tim Danforth

CR-101 Filed:
04/06/2022
WSR 22-08-105


Public Meeting:
04/27/2022
10:00 A.M.

CR-102 Filed:
05/19/2022
WSR 22-12-010

Public Hearing:
07/13/2022
11:00 a.m.

N/A

CR-103P Filed:
09/13/2022
WSR 22-19-025

General updates

This rule provides tax-reporting information for persons making sales of medical products. It also provides information about the retail sales tax and use tax exemptions available for the sale and use of certain medical products for humans.

Audio file

WAC 458-20-19402 - Single factor receipts apportionment – Generally

Patrick Murphy

CR-101 Filed:
07/31/2017
WSR 17-16-113

Public Meeting:
09/11/2017 at
1:00 p.m.

2nd CR-101 Filed:
10/26/2021
WSR 21-22-032

Public Meeting:
01/19/2022 at
1:00 p.m.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.

N/A

Anticipate adoption in the 3rd quarter of 2022.

General updates

WAC 458-20-19402 explains the apportionment method for businesses engaged in apportionable activities and that have nexus with Washington for business and occupation (B&O) tax liability incurred after May 31, 2010.

None provided

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

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

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

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

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

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-135 - Extracting natural products

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-53-030 - Stratification of assessment rolls—Real property

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-003

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-30-200 - Definitions

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-004

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-244 - Food and food ingredients

Melinda Mandell

N/A

N/A

CR-105 Filed:
09/21/2022
WSR 22-20-002

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation

This rule provides guidelines for determining if food or food ingredients qualify for the retail sales tax and use tax exemptions under RCW 82.08.0293 and 82.12.0293 (collectively referred to in this rule as the "exemptions").

None provided

WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment

Matthew Largent

CR-101 Filed:
4/04/2017
WSR 17-08-077

Public Meeting:
4/19/2017
at 10:00 a.m.

Anticipate second CR-101 filing and additional Public Meeting in the 4th quarter of 2022.

CR-102 Filed:
5/19/2017
WSR 17-11-090

Public Hearing:
6/29/2017
at 10:00 a.m.

Anticipate second CR-102 filing and additional Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 2nd quarter of 2023.

General updates

WAC 458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.

None provided

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

Matthew Largent

Anticipate CR-101 and Public Meeting in the 4th quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 2nd quarter of 2023.

General updates

This rule explains the application of the business and occupation (B&O), retail sales, and use taxes to manufacturers. It identifies the special tax classifications and rates that apply to specific manufacturing activities. The law provides a retail sales and use tax exemption for certain machinery and equipment (M&E) used by manufacturers.

None provided

WAC 458-20-119 - Sales by caterers and food service contractors

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation None provided None provided

WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation

This rule explains the application of business and occupation (B&O), retail sales, and use taxes to persons operating hospitals as defined in RCW 70.41.020; nursing homes as defined in RCW 18.51.010; assisted living facilities as defined in RCW 18.20.020; adult family homes as defined in RCW 70.128.010; and similar health care facilities.

None provided

WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures.

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 4th quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 1st quarter of 2023.

Recognize 2021 legislation

WAC 458-16A-135 explains when and how a senior citizen, disabled person, or one hundred percent disabled veteran may apply for a property tax exemption on that person's principal residence. RCW 84.36.381 through 84.36.389.

None provided

WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees

Leslie Mullin

N/A

CR-102 Filed:
10/18/2022
WSR 22-21-121

Public Hearing:
11/28/2022 at
10:00 a.m.

N/A

CR-103P Filed:
12/01/2022
WSR 22-24-055

General updates. None provided None provided

WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determing combined disposable income

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 4th quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 1st quarter of 2023.

Recognize 2021 legislation

WAC 458-16A-120 describes how an assessor determines a claimant's combined disposable income.

None provided

WAC 458-14-127 - Reconvened boards – authority

Leslie Mullin

CR-101 Filed:
12/06/2017
WSR 17-24-126

Public Meeting:
01/10/18 at
10:00 a.m.

Anticipate second CR-101 in 1st quarter of 2022.

CR-102 Filed:
04/03/2018
WSR 18-08-077

Public Hearing:
05/10/18 at
10:00 A.M.

Anticipate filing second CR-102 and conducting additional Public Hearing in the 2nd Quarter of 2022.

N/A

Anticipate adoption in the 2nd quarter of 2022.

General updates and to recognize legislation

WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.

None provided

WAC 458-20-27901 - New exemptions on sales/leases of alternative fuel passenger vehicles

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022.

N/A

Anticipate adoption in the 3rd quarter of 2022.

Recognize 2019 legislation

WAC 458-20-27901 is a new rule that will provide information on sales and use tax exemptions and other tax benefits related to alternative fueled vehicles.

None provided

WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 1st quarter of 2023.

Recognize 2021 legislation

WAC 458-16A-100 contains definitions of the terms used for the senior citizen, disabled person, and one hundred percent disabled veteran exemption from property taxes. The definitions apply to the senior citizen, disabled person, and one hundred percent disabled veteran exemption contained in sections RCW 84.36.381 through 84.36.389 unless the context clearly requires otherwise.

None provided

WAC 458-12-030 - County appraisers' salary and classification plan

Leslie Mullin

CR-101 Filed:
07/28/2022
WSR 22-16-058

Public Meeting:
08/31/2022 at
10:00 a.m.

CR-102 Filed:
10/20/2022
WSR 22-22-009

Public Hearing:
12/14/2022 at
10:00 a.m.

In Person: 
Room 252
6400 Linderson Way
Tumwater, WA 98501

Virtually: 
Join the meeting 

N/A

Anticipate adoption in the 4th quarter of 2022.

General updates
None provided None provided

WAC 458-16-266 - Homeownership development

Leslie Mullin

CR-101 Filed:
1/08/2019
WSR 19-03-043

Public Meeting:
12/26/2018 at
10:00 a.m.

Anticipate second CR-101 in 3rd quarter of 2021.

Anticipate second CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 in the 4th quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

Recognize 2020 legislation

WAC 458-16-266 provides examples to be used as a general guide for applying a property tax exemption for real property with the purpose of low-income household development.

 

None provided

WAC 458-20-169 - Nonprofit organizations

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation

WAC 458-20-169 describes the most common B&O, retail sales, and use tax considerations relevant to nonprofit organizations.

None provided

WAC 458-12-035 - Standard forms

Leslie Mullin

CR-101 Filed:
07/28/2022
WSR 22-16-058

Public Meeting:
08/31/2022 at
10:00 a.m.

CR-102 Filed:
10/20/2022
WSR 22-22-009

Public Hearing:
12/14/2022 at
10:00 a.m.

In Person: 
Room 252
6400 Linderson Way
Tumwater, WA 98501

Virtually: 
Join the meeting 

N/A

Anticipate adoption in the 4th quarter of 2022.

General updates
None provided None provided

WAC 458-18-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

General updates

WAC 458-18-210 describes the procedure for refunds of certain property taxes.

None provided

WAC 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

Recognize 2021 legislation None provided None provided

WAC 458-20-22802 - Electronic filing and payment

Leslie Mullin

N/A

N/A

CR-105 Filed:
09/01/2022
WSR 22-18-067

CR-103P Filed:
11/15/2022
WSR 22-23-092

General updates None provided None provided

WAC 458-61A-211 - Mere change in identity or form - Family corporations and partnerships

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029
 

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation

WAC 458-61A-211 explains the circumstances under which the real estate excise tax does not apply to a transaction because it is a mere change in identity or form of an entity that holds real property.

None provided

WAC 458-19-550 - State levy—Apportionment between cities

Leslie Mullin

Anticipate CR-101 in the 2nd quarter of 2022.

Anticipate CR-102 in the 3rd quarter of 2022.

N/A

Anticipate adoption in the 3rd quarter of 2022.

General updates

WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy.

None provided

WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-290 - Workforce education investment surcharge - Select advanced computing businesses

Leslie Mullin

CR-101 Filed:
02/17/2021
WSR 21-05-068

Public Meeting:
03/10/2021 at
10:00 a.m.

CR-102 Filed:
07/28/2021
WSR 21-16-050

Public Hearing:
09/08/2021 at
10:00 a.m.

2nd CR-102 Filed:
04/06/2022
WSR 22-08-111

Public Hearing:
05/10/2022 at 
10:00 a.m.

 

N/A

CR-103P Filed:
10/28/2022
WSR 22-23-021
 

Recognize 2020 legislation

This rule will provide information about the taxability and surcharge for select advanced computing businesses as described in RCW 82.04.299.  

None provided

WAC 458-19-085 - Refunds—Procedures—Applicable limits.

Leslie Mullin

Anticipate CR-101 in the 1st quarter of 2022.

Anticipate CR-102 in the 2nd quarter of 2022.

N/A

Anticipate adoption in the 1st quarter of 2022.

General updates and to recognize legislation

WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general.

None provided

WAC 458-20-249 - Artistic and Cultural Organizations

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation

This rule explains deductions and exemptions from Washington business and occupation tax, retail sales tax, and use tax as applied to artistic and cultural organizations.

None provided

WAC 458-16-190 - Churches, parsonages and convents

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-141 - Duplicating activities and mailing bureaus

Leslie Mullin

CR-101 Filed:
3/18/2020
WSR 20-07-113

Public Meeting:
4/15/2020 at
11:00 a.m.

CR-102 Filed:
5/01/2020
WSR 20-10-068

Public Hearing:
6/10/2020 at
10:00 a.m.

Anticipate second CR-102 filing and additional Public Hearing in the 3rd quarter of 2022.

N/A

Anticipate CR-103 in 4th quarter of 2022.

General updates

This rule discusses the business and occupation (B&O) tax and retail sales and use tax reporting responsibilities of persons who engage in duplicating activities, or who provide mailing bureau or direct mail services in Washington.

None provided

WAC 458-20-18301 - Athletic and fitness facilities

Leslie Mullin

Anticipate CR-101 and Public Meeting in the 1st quarter of 2022.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.

N/A

Anticipate adoption in the 3rd quarter of 2022.

New rule to recognize legislation

The Department anticipates a new rule to explain the taxability of athletic or fitness facilities under House Bill 1550, Chapter 169, Laws of 2015.

None provided

WAC 458-16-150 - Cessation of use - Taxes collectible for prior years

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

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

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses

Leslie Mullin

N/A

N/A

CR-105 Filed:
04/12/2022
WSR 22-09-029

CR-103P Filed:
06/23/2022
WSR 22-14-014

Recognize 2021 legislation None provided None provided

WAC 458-16-110 - Initial application and renewal declaration

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-16-330 - Sheltered workshops for the handicapped

Leslie Mullin

N/A

N/A

CR-105 Filed:
9/30/2022
WSR 22-20-076

Anticipate adoption in the 4th quarter of 2022.

Recognize 2022 legislation None provided None provided

WAC 458-20-15503 - Digital products

Katie Koontz

CR-101 Filed:
2/6/2018
WSR 18-04-093

Public Meeting:
3/22/2018 at
1:00 p.m.

Anticipate second CR-101 filing and additional Public Hearing in the 1st quarter of 2022.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.

N/A

Anticipate adoption in the 2nd quarter of 2022.

General updates

WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.

None provided

WAC 458-20-261 - Commute trip reduction incentives

Darius Massoudi

N/A

N/A

12/22/2021
WSR 22-01-214

Feb. 24, 2022
WSR 22-06-050

Recognize 2021 legislation

The department is amending this rule to incorporate 2020 legislation, Substitute House Bill 2246. The purpose of this legislation was to reorganize laws related to environmental health without making any substantive policy changes, specifically, adding a new title to the Revised Code of Washington to be codified as Title 70A RCW. The amendments proposed for this rule also include those to remove outdated language and for general readability purposes.

None provided

WAC 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations

Darius Massoudi

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2022.

N/A

Anticipate adoption in the 1st quarter of 2023.

General updates

WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations.

None provided

WAC 458-20-252 - Hazardous substance tax

Darius Massoudi

Anticipate CR-101 and Public Meeting in the 2nd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

General updates.

WAC 458-20-252 provides detailed information on the Hazardous substance tax.

None provided

WAC 458-20-171 - Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic

Darius Massoudi

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2022.

N/A

Anticipate adoption in the 1stquarter of 2023.

General updates None provided None provided

WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources

Brenton Madison

Anticipate CR-101 and Public Meeting in the 3rd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022.

N/A

Anticipate adoption in the 4th quarter of 2022.

Recognize 2019 legislation

Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.

None provided

WAC 458-61A-1001 - Graduated real estate excise tax rates - Exceptions to graduated rates - Disregarded transactions

Brenton Madison

CR-101 Filed:
1/15/2021
WSR 21-03-054

Public Meeting:
2/16/2021 at
10:00 a.m.

CR-102 Filed:
04/26/2021
WSR 21-10-023

Public Hearing:
06/8/2021 at
10:00 a.m.

N/A

Adopted
June 29, 2021
WSR 21-14-034

Recognize 2019 legislation

WAC 458-61A-XXXX New rule on Graduated REET – this rule will provide details on how new graduated tax rates for the real estate excise tax apply to real estate transactions.

None provided

WAC 458-61A-214 - Nominee

Brenton Madison

CR-101 Filed:
09/15/2021
WSR 21-19-077

Public Meeting:
10/19/21 at
10:00 a.m.

CR-102 Filed:
12/22/2021
WSR 22-01-220

Public Hearing:
01/25/2022 at
10:00 a.m.

N/A

Adopted:
03/18/2022
WSR 22-07-070

General updates

The Department plans to amend WAC 458-61A-214, which describes the application of the real estate excise tax in transfers involving a nominee. The proposed amendments are intended to resolve an existing conflict within the rule, specifically by replacing the example in WAC 458-61A-214(5)(b) with a new one. Presently, the example in subsection (5)(b) of the rule is in conflict with the exemption requirements described in subsection (3) of the rule. The Department is also proposing several other amendments to the rule in order to improve the rule’s clarity and usefulness.

None provided

WAC 458-20-221 - Collection of use tax by retailers and selling agents.

Brenton Madison

Filed CR-101:
10/02/2018
WSR 18-20-098

Anticipate second CR-101 filing and additional Public Meeting in the 2nd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 2nd quarter of 2022.

N/A

Emergency Filed:
9/26/2018
WSR 18-20-045

2nd Emergency Adoption:
1/31/2019
WSR 19-04-001

3rd Emergency Adoption:
5/22/2019
WSR 19-12-004

4th Emergency Adoption:
9/17/19
WSR 19-19-079

5th Emergency Adoption:
1/24/20
WSR 20-04-015

6th Emergency Adoption:
WSR 20-12-009

7th Emergency Adoption:
WSR 21-06-026

Anticipate adoption in 3rd quarter of 2022.

Recognize Wayfair decision of 2018 and 2019 legislation.

WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents.

None provided

WAC 458-20-178 - Use tax

Brenton Madison

Anticipate CR-101 and Public Meeting in the 4th quarter of 2022.

Anticipate CR-102 and Public Hearing in the 1st quarter of 2023.

N/A

Anticipate adoption in the 1st quarter of 2023.

General update None provided None provided

WAC 458-20-193 - Interstate sales of tangible personal property

Brenton Madison

CR-101 Filed:
10/02/2018
WSR 18-20-095

Anticipate second CR-101 filing and additional Public Meeting in the 2nd quarter of 2022.

Anticipate CR-102 and Public Hearing in the 3rd quarter of 2022.

N/A

Emergency Filed:
9/26/2018
WSR 18-20-045

2nd Emergency Adoption:
1/31/2019
WSR 19-04-001

3rd Emergency Adoption:
5/22/2019
WSR 19-12-004

4th Emergency Adoption:
WSR 19-19-079

5th Emergency Adoption:
WSR 20-04-015

6th Emergency Adoption:
WSR 20-12-009

7th Emergency Adoption:
WSR 21-06-026

Anticipate adoption in 3rd quarter of 2022.

Recognize Wayfair decision and legislation

WAC 458-20-193 explains the application of the business and occupation (B&O) and retail sales taxes to interstate sales of tangible personal property.

None provided

Recurring rule making activity

Rule and Title Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description Audio Recordings
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments Nikki Bizzarri

CR-101 Filed:
07/27/2022
WSR 22-16-043

Public Meeting:
10/18/2022 at
9:00 a.m.

CR-102 Filed:
10/31/2022
WSR 22-22-076

Public Hearing:
12/13/2022
10:00 a.m.

Virtually:
Join the meeting 

Second CR-102 Filed:
11/21/2022
WSR 22-23-132

Second Public Hearing:
12/27/2022
10:00 a.m.
Join the meeting

N/A

Anticipate adoption in the 4th quarter of 2022.

Semi-annual updates that are effective January 1st and July 1st of each year

WAC 458-40-660 provides stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

Audio file

Audio file
WAC 458-40-540 - Timber excise tax – Forest land values Nikki Bizzarri

CR-101 Filed:
07/27/2022
WSR 22-16-043 


Public Meeting:
10/18/2022 at 9:00 a.m. 

CR-102 Filed:
10/31//2022
WSR 22-22-076
 

Public Hearing:
12/13/2022
10:00 a.m.

Virtually: 
Join the meeting


Second CR-102 Filed:
11/21/2022
WSR 22-23-132

Second Public Hearing:
12/27/2022
10:00 a.m.
Join the meeting

 

N/A

Anticipate adoption in the 4th quarter of 2022.

Annual updates

This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.

None provided
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. Leslie Mullin

N/A

N/A

CR-105 Filed:
10/04/2022
WSR 22-20-104

Anticipate adoption in the 4th quarter of 2022.

Annual updates

The department is required by statute to annually update these rules to provide the information identified above.

None provided
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component Leslie Mullin

N/A

N/A

CR-105 Filed:
10/04/2022
WSR 22-20-104

Anticipate adoption in the 4th quarter of 2022.

Annual updates

The department is required by statute to annually update these rules to provide the information identified above.

None provided
WAC 458-18-220 - Rates of interest Leslie Mullin

N/A

N/A

CR-105 Filed:
10/04/2022
WSR 22-20-104

Anticipate adoption in the 4th quarter of 2022.

Annual updates

These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.

None provided
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule Brenton Madison

CR-101 Filed:
05/12/2022

WSR 22-11-045

Public Meeting:
07/19/2022 at
10:00 a.m. 
Join the meeting

CR-102 Filed:
9/19/2022
WSR 22-19-070

Public Hearing:
10-25-2022 at
11:00 a.m.

 

 

N/A

CR-103P Filed:
12/01/2022
WSR 22-24-056

Annual updates

This rule provides a depreciation schedule for use in the determination of fair market value for watercrafts for purposes of the watercraft excise tax. The department will propose amendments to the depreciation schedule if data indicates adjustments are necessary. The Department will also solicit comments and feedback from external stakeholders regarding the proposed depreciation schedule.

None provided