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.
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-10005 - Examinations of records |
Jason Andre | CR-101 Filed: Public Meeting:
|
Anticipate CR-102 and Public Hearing in the 4th quarter of 2024. |
N/A |
Anticipate adoption in the 2nd quarter of 2025. |
General updates | RCW 63.30.590 (effective January 1, 2023) requires the Department of Revenue to adopt rules governing standards and procedures for conducting an |
None provided | |
WAC 458-40-610 - Timber excise tax - Definitions |
Tiffany Do | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates | None provided | None provided | |
WAC 458-30-300 - Additional tax – Withdrawal or removal from classification |
Tiffany Do | Anticipate CR-101 in 1st quarter of 2025. |
Anticipate CR-102 in 2nd quarter of 2025. |
N/A |
Anticipate adoption in 2nd quarter of 2025. |
Recognize 2024 legislation | None provided | None provided | |
WAC 458-30-700 - Designated forest land – Removal – Change in status – Compensating tax |
Tiffany Do | Anticipate CR-101 in 1st quarter of 2025. |
Anticipate CR-102 in 2nd quarter of 2025. |
N/A |
Anticipate adoption in 2nd quarter of 2025. |
Recognize 2024 legislation | None provided | None provided | |
WAC 458-20-13501 - Timber harvest operations |
Tiffany Do | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
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 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources |
Perry Stern | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
General updates | Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources. |
None provided | |
WAC 458-20-18201 - Warehouse and grain elevators tax remittance |
Perry Stern | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: CR-102 Filed Public Hearing: |
N/A |
CR-103P Filed: |
General updates | The purpose of this rulemaking effort is to provide information about the qualifying criteria, application, and documentation requirements for the retail sales and use tax exemptions provided in RCW 82.08.820 and 82.12.820, respectively. |
None provided | |
WAC 458-20-182 - Warehouse businesses |
Perry Stern | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
General updates | The purpose of this rulemaking effort is to update the definitions for "storage warehouse" and "warehouse" to match the definitions in RCW 82.04.280 and 82.08.820. Additionally, this rulemaking effort adds subsections regarding dry stack storage, portable self-storage containers, prescription drug warehousing, and other rules to reference. Other changes have been made to enhance readability of the rule. |
None provided | |
WAC 458-20-19402 - Single factor receipts apportionment – Generally |
Adam Becker | CR-101 Filed:
|
CR-102 Filed:
|
N/A |
CR-103P Filed: |
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 458-20-301 - Definitions, deductions, exemptions, and allocation of gains and losses |
Michael Hwang | CR-101 Filed: Public Meeting:
|
CR-102 Filed: Public Meeting: 2nd CR-102 Filed: Public Hearing: |
CR-103P Filed: |
Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This rulemaking will seek to provide clarifying information, such as definitions, and additional information on exemptions, deductions, and allocation of gains. |
None provided | |||
WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing |
Nikki Bizzarri | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
Recognize 2021 and 2022 legislation | None provided | None provided | |
WAC 458-29A-200 - Leasehold excise tax – Taxable rent and contract rent |
Ryan Becklean | CR-101 Filed:
|
CR-102 Filed:
|
N/A |
Anticipate adoption in 2nd quarter of 2024. |
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 458-20-17802 - Collection of use tax by county auditors and department of licensing—Measure of tax |
Ryan Becklean | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
General updates | None provided | None provided | |
WAC 458-20-230 - Statutory limitations on assessments |
Chelsea Brenegan | Anticipate CR-101 in 1st quarter of 2024 |
Anticipate CR-102 in 2nd quarter of 2024 |
N/A |
Anticipate adoption in 2nd quarter of 2024 |
General updates | None provided | None provided | |
WAC 458-20-100 - Informal administrative reviews |
Chelsea Brenegan | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 2nd quarter of 2024. |
General updates | None provided | None provided | |
WAC 458-20-141 - Duplicating activities and mailing bureaus |
Patrick Watkins | Anticipate CR-101 in 2nd quarter of 2024 |
Anticipate CR-102 in 2nd quarter of 2024 |
N/A |
Anticipate adoption in 3rd quarter of 2024 |
General updates | None provided | None provided | |
WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities |
Patrick Watkins | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
Recognize Wayfair decision of 2018 and 2019 legislation. | None provided | None provided | |
458-20-[New section] - WAC 458-20-305 - Sales and use tax deferral—Conversion of underutilized commercial property into affordable housing (Implementing E2SSB 6175 (2024) |
Tim Danforth | CR-101 Filed: Draft rule for public discussion purposes only Public Meeting: |
CR-102 Filed: Public Meeting: |
N/A |
Anticipate adoption in Quarter 1, 2025. |
Legislation | None provided | None provided | |
WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment |
Matthew Largent | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights |
Leslie Mullin | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 2nd quarter of 2024. |
Recognize 2021 legislation | None provided | None provided | |
WAC 458-19-085 - Refunds—Procedures—Applicable limits. |
Leslie Mullin | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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-XXX - New exemptions on clean alternative fuel commercial vehicles |
Leslie Mullin | Anticipate CR-101 in 2nd quarter of 2024 |
Anticipate CR-102 in 3rd quarter of 2024 |
N/A |
Anticipate adoption in 3rd quarter of 2024 |
Recognize 2019 legislation | None provided | None provided | |
WAC 458-16-266 - Homeownership development |
Leslie Mullin | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 1st quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid |
Leslie Mullin | CR-101 Filed: Public Meeting:
|
CR-102 Filed: Public Meeting: |
N/A |
CR-103P Filed: |
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 458-14-127 - Reconvened boards – authority |
Leslie Mullin | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 458-20-171 - 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 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 2nd quarter of 2024. |
General updates | None provided | 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 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
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 458-61a-201 - Real Estate Excise Tax – Gifts |
Darius Massoudi | CR-101 Filed:
|
Anticipate CR-102 in the 1st quarter of 2024. |
N/A |
Anticipate adoption in 2nd quarter of 2024. |
General updates. | WAC 458-61A-201 concerns gifts and the application of the real estate excise tax. |
None provided | |
WAC 458-20-221 - Collection of use tax by retailers and selling agents. |
Brenton Madison | Filed CR-101: Anticipate second CR-101 filing and additional Public Meeting in the 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
General updates | WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents. |
None provided | |
WAC 458-20-193 - Interstate sales of tangible personal property |
Brenton Madison | Anticipate CR-101 in 1st quarter of 2024. |
Anticipate CR-102 in 2nd quarter of 2024. |
N/A |
Anticipate adoption in 3rd quarter of 2024. |
General updates | 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 |
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 458-40-540 - Timber excise tax – Forest land values | Tiffany Do | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed:
|
Annual updates. Note: The Department made minor changes to the language of the rule that was originally proposed in the Form CR-102 filing. Specifically, in Land 3 area, the value of Operability Class 1 was $150 and is now $149, the value of Operability Class 2 was $146 and is now $145, and the value of Operability Class 3 was $144 and is now $143. |
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 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments | Tiffany Do | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
Semi-annual updates that are effective January 1st and July 1st of each year | None provided | ||
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates. | WAC 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310. |
None provided | |
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component | Leslie Mullin | N/A |
N/A |
CR-105 Filed:
|
CR-103P Filed: |
General updates. | WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065. |
None provided | |
WAC 458-18-220 - Refunds - Rates of interest | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates. | WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100. |
None provided | |
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule | Brenton Madison | CR-101 Filed: Public Meeting: |
CR-102 Filed: Public Hearing: |
N/A |
CR-103P Filed: |
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 |
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 458-02-200 - Business licensing service – Applications, licenses, renewals – Fees | Tiffany Do | N/A |
N/A |
CR-105 Filed: |
CR-103 Filed: |
Recognize 2024 legislation. | The department is amending the rule to replace the term “city’s license endorsement” with “local government’s business license endorsement” in WAC 458-02-200 to reflect the changes from Senate Bill 5897, Chapter 270, Laws of 2024, as codified under RCW 19.02.075(1)(b)(ii). |
None provided | |
WAC 458-20-144 - Printing industry | Tiffany Do | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed:
|
Recognize 2023 legislation. | None provided | ||
WAC 458-20-167 - Educational institutions, school districts, student organizations, and private schools | Justin Morehouse | N/A |
N/A |
Anticipate CR-105 in 4th quarter of 2024. |
Anticipate adoption in 1st quarter of 2025. |
Recognize 2024 legislation | This rule explains the application of Washington's business and occupation (B&O), retail sales, and use taxes to educational institutions, school districts, student organizations, and private schools. It also gives tax reporting information to persons operating nursery schools, preschools, or providing child care. |
None provided | |
WAC 458-20-15503 - Digital products | Justin Morehouse | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates. | None provided | ||
WAC 458-20-281 - Petroleum product tax | Brett Grannemann | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed:
|
Recognize 2023 legislation | None provided | ||
WAC 458-20-244 - Food and food ingredients | Michael Hwang | N/A |
N/A |
CR-105 Filed:
|
CR-103P Filed: |
General updates. | None provided | ||
WAC 458-20-261 - Commute trip reduction incentives | Nikki Bizzarri | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | The update is to conform the rule to ESHB 2134, which passed during the 2024 legislative session. |
None provided | |
458-16-560 - Housing for qualifying households | Patrick Watkins | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation | None provided | ||
WAC 458-57-135 - WA estate tax return to be filed - penalty for late filing - interest on late payments - waiver or cancellation of penalty - application of payment | Melinda Mandell | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | The Department of Revenue intends to amend WAC 458-57-135 to recognize 2024 legislation (House Bill 1867), which eliminates the estate tax filing requirement for certain estates involving a qualifying familial residence. |
None provided | |
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000. |
None provided | |
WAC 458-20-10201 - Application process and eligibility requirements for reseller permits | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation | None provided | ||
WAC 458-20-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
Anticipate adoption in the 1st quarter of 2025. |
General updates | WAC 458-18-210 describes the procedure for refunds of certain property taxes. |
None provided | |
WAC 458-19-075 - Constitutional one percent limit calculation | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000. |
None provided | |
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | None provided | ||
WAC 458-16A-100 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation | WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions; WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income; WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions; WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions |
None provided | |
WAC 458-18-010 - Deferral of special assessments and/or property taxes—Definitions | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation | The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit. |
None provided | |
WAC 458-16A-120 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
General updates | The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms. |
None provided | |
WAC 458-18A-010 - Deferral of special assessments and/or property taxes—Definitions | Leslie Mullin | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit. |
None provided | |
WAC 458-29A-400 - Leasehold excise tax - Exemptions | Darius Massoudi | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | None provided | ||
WAC 458-20-252 - Hazardous substance tax | Darius Massoudi | N/A
|
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | WAC 458-20-252 provides detailed information on the Hazardous substance tax. |
None provided | |
WAC 458-19-045 - Removal of limit (lid lift) | Darius Massoudi | N/A |
N/A |
CR-105 Filed: |
CR-103P Filed: |
Recognize 2024 legislation. | None provided |