Rule making agenda | Washington Department of Revenue

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.

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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	10/5/2022 Public Meeting Audio 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 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: WSR 19-19-079 5^th 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 2^nd Emergency Adoption: 1/31/2019 WSR 19-04-001 3^rd Emergency Adoption: 5/22/2019 WSR 19-12-004 4^th Emergency Adoption: 9/17/19 WSR 19-19-079 5^th Emergency Adoption: 1/24/20 WSR 20-04-015 6^thEmergency 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