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2022 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 2022
- Interim Guidance Statement - Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
- WAC 458-20-300 - Capital gains excise tax - Overview and administration
- ETA 3236.2022 AT&T Services, Inc. v. Department of Revenue
- ETA 3191.2022 - Rewards Programs
- WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes
- WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation
- WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component
- WAC 458-18-220 - Rates of interest
- WAC 458-53-030 - Stratification of assessment rolls—Real property
- WAC 458-29A-400 - Leasehold excise tax – Exemptions
- WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations
- WAC 458-20-240 - Manufacturer's new employee tax credits
- WAC 458-20-267 - Annual Tax Performance Reports for Certain Tax Preferences
- WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing
- WAC 458-20-195 - Taxes, deductibility
- WAC 458-16-110 - Initial application and renewal declaration
- WAC 458-16-150 - Cessation of use - Taxes collectible for prior years
- WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
- WAC 458-16-190 - Churches, parsonages and convents
- WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall
- WAC 458-16-310 - Community celebration facilities
- WAC 458-16-330 - Sheltered workshops for the handicapped
- WAC 458-20-135 - Extracting natural products
- WAC 458-20-136 - Manufacturing, processing for hire, fabricating
- WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
- WAC 458-20-209 - Farming for hire and horticultural services performed for farmers
- WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers
- WAC 458-20-244 - Food and food ingredients
- WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
- WAC 458-30-200 - Definitions
November 2022
- ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- WAC 458-20-285 - Working Families Tax Credit
- WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
- WAC 458-20-22802 - Electronic filing and payment
October 2022
- WAC 458-20-290 Workforce education investment surcharge-Select advanced computing businesses
- ETA 3183.2022 International Investment Management Services
September 2022
July 2022
- WAC 458-20-217 - Lien for taxes
- ETA 3133.2022 - Withdrawal of Published Determinations
- ETA 3112.2022 - Processing Perishable Meat Products
June 2022
- WAC 458-61A-211- Mere Change in Identity or Form - Family Corporations and Partnerships
- WAC 458-20-249 - Artistic and Cultural Organizations
- WAC 458-20-244 - Food and Food Ingredients
- WAC 458-20-169 - Nonprofit Organizations
- WAC 458-20-168 - Hospitals, Nursing Homes, Assisted Living Facilities, Adult Family Homes, and Similar Health Care Facilities
- WAC 458-20-124 - Restaurants, Cocktail Bars, Taverns, and Similar Businesses
- WAC 458-20-119 - Sales by Caterers and Food Service Contractors
- ETA 3043.2022 Low Density Light and Power Utility Deduction
- WAC 458-40-660 - Timber Excise tax - Stumpage value tables - Stumpage value adjustments
- ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- ETA 3234.2022 - Blending of Petroleum Products at Storage Terminals
- WAC 458-20-17001 - Government contracting - construction, installations, or improvements to government real property
- ETA 3233.2022 - Discount Vouchers and Other Types of Payment or Credit Vouchers
- ETA 3232.2022 - Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate
- ETA 3231.2022 - Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses
May 2022
- ETA 3013.2009 - Rental Value of One-Use Article (cancellation)
April 2022
- ETA 3044.2022 - Use Tax Modification to Aircraft Dealers
- ETA 3113.2013 - Computing Leasehold Excise Tax at Public Marinas (cancellation)
March 2022
February 2022
- ETA 3110.2009 - Cost apportionment - Treatment of costs incurred for multiple purposes (cancellation)
- ETA 3153.2009 - Road construction-contractors applying sand, gravel and rock retail sales tax-use tax (cancellation)
- WAC 458-20-261 - Commute trip reduction incentives
January 2022
- WAC 458-20-238 - Sales of watercraft to nonresidents - Use of watercraft in Washington by nonresidents
- WAC 458-19-005 - Definitions
- WAC 458-19-020 - Levy limit-Method of calculation
- WAC 458-19-060 - Emergency medical service levy
- WAC 458-19-065 - Levy limit-Protection of future levy capacity
- WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation
- WAC 458-19-075 - Constitutional one percent limit calculation
- WAC 458-07-010 - Valuation and revaluation of real property - Introduction
- WAC 458-07-015 - Revaluation of real property
- WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions
- WAC 458-20-134 - Commercial or industrial use
- WAC 458-29A-600 - Leasehold excise tax - Collection and administration
- WAC 458-18-220 - Rates of interest
- WAC 458-30-262 - Agricultural land valuation - Interest rate - Property tax component
- WAC 458-30-590 - Rates of inflation - Publication - Interest rate - Calculation
