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

Dan LaMarche

N/A

N/A

CR-105 Filed:
12/16/2022
WSR 23-01-092

CR-103E Filed:
12/16/2022
WSR 23-01-094

CR-103P Filed:
03/22/2023
WSR 23-08-003

 

Recognize 2022 legislation None provided None provided

WAC 458-40-610 - Timber excise tax - Definitions

Tiffany Do

CR-101 Filed:
02/13/2023
WSR 23-05-061

Public Meeting:
04/18/2023 at
9:00 a.m.
 

CR-102 Filed:
05/01/2023
WSR 23-10-061

Public Hearing:
06/07/2023 at
10:00 a.m.
Join the meeting

N/A

Anticipate adoption in the 2nd quarter of 2023.

General updates. None provided None provided

WAC 458-20-13501 - Timber harvest operations

Tiffany Do

CR-101 Filed:
03/01/2023
WSR 23-06-074

Public Meeting:
04/11/2023 at
10 a.m.

 

Anticipate CR-102 and Public Hearing in the 2nd 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 458-20-101 - Tax registration and tax reporting

Justin Morehouse

N/A

N/A

CR-105 Filed:
01/30/2023
WSR 23-04-069

CR-103P Filed:
04/05/2023
WSR 23-08-081

Recognize 2022 legislation None provided None provided

WAC 458-20-104 - Small business tax relief based on income of business

Justin Morehouse

N/A

N/A

CR-105 Filed:
01/30/2023
WSR 23-04-069

CR-103 Filed:
04/05/2023
WSR-23-08-181

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.

CR-102 Filed:
01/31/2023
WSR 23-04-098

Public Hearing:
03/15/2023 at
10:00 a.m.

N/A

CR-103P Filed:
05/04/2023
WSR 23-11-008

General updates None provided
File

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

Michael Hwang

N/A

N/A

 

 

 

CR-105 Filed:
4/11/2023
WSR 23-09-025

Anticipate adoption in the 2nd quarter of 2023.

Typographical fix

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

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

CR-103P Filed:
12/06/2022
WSR 22-24-101

Recognize 2021 and 2022 legislation None provided 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. 

CR-102 Filed:
4/26/2023
WSR 23-10-027

Public Hearing:
06/06/2023 at
10:00 a.m.
Join the meeting

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 458-20-100 - 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 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities

Patrick Watkins

Anticipate CR-101 in 2nd quarter of 2023.

Anticipate CR-102 3rd quarter of 2023.

N/A

Anticipate adoption in 3rd quarter of 2023 

CR-103E Filed:
03/23/2023
WSR 23-08-010

Recognize Wayfair decision of 2018 and 2019 legislation. None provided None provided

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.

CR-102 Filed:
05/03/2023
WSR 22-10-086

Public Hearing:
06/06/2023 at
11:00 a.m. 
Join the meeting

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 458-20-13601 - 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

CR-103P Filed:
12/06/2022
WSR 22-24-096

Recognize 2022 legislation None provided 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

CR-103P Filed:
12/06/2022
WSR 22-24-096

Recognize 2022 legislation None provided 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 458-20-13601 - 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 458-12-030 - 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.

N/A

CR-103P Filed:
2/15/2023
WSR 23-05-096 

General updates
None provided 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 458-12-035 - 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.

N/A

CR-103P filed:
2/15/2023
WSR 23-05-096

General updates
None provided 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 458-19-550 - 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 458-16A-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 3rd quarter of 2023.

Anticipate CR-102 and Public Meeting in the 4th quarter of 2023.

N/A

Anticipated adoption in the 4th quarter of 2023.

Recognize 2021 legislation

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

None provided

WAC 458-18-210 - 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 458-19-085 - 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 458-16A-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 2023.

Anticipate CR-102 and Public Hearing in the 4th quarter of 2023.

N/A

Anticipate adoption in the 4th 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 458-16-080 - 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 458-16-266 - 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 458-20-15503 - 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 458-20-233 - 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 458-20-193 - 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

CR-103E Filed:
03/23/2023
WSR 23-08-010

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

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

CR-103E Filed:
03/23/2023
WSR 23-08-010

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 458-20-263 - 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

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 Tiffany Do

CR-101 Filed:
2/13/2023
WSR 23-05-061

Public Meeting:
04/18/2023 at
9:00 a.m.

 

CR-102 Filed:
05/01/2023
WSR 23-10-061

Public Hearing:
06/07/2023 at
10:00 a.m.
Join the meeting

N/A

Anticipate adoption in the 2nd quarter of 2023.

General updates. None provided
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.

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

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

 

 

N/A

CR-103P Filed:
01/02/2023
WSR 23-02-049

 

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 458-18-220 - Rates of interest Leslie Mullin

N/A

N/A

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

CR-103P Filed:
12/07/2022
WSR 23-01-007

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 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. Leslie Mullin

N/A

N/A

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

CR-103P Filed:
12/07/2022
WSR 23-01-007 
 

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

CR-103P Filed:
12/07/2022
WSR 23-01-007 
 

Annual updates

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

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