Recent Rule and Interpretive Statement Actions
Purpose
The purpose of this notice is to inform you about the rule and excise tax advisory actions we have taken.
The table lists the five topics and the actions we have taken on those topics.
WAC 458-20-24003 Tax incentives of high technology business Actions Taken: Amended a rule
WAC 458-20-228 Returns, payments, penalties, extensions, interest, stay of collection
WAC 458-20-22801 Tax reporting frequency – Forms
Actions Taken: Amended two rules
WAC 458-20-235 Effect of rate changes on prior contracts and sales agreements
Actions Taken: Amended a rule
Five rules recognizing
Domestic Partnership legislation
Actions Taken: Amended 5 rules
WAC 458-20-165 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services
Actions Taken: Proposed a rule amendment
Details Regarding Each Topic
The remainder of this notice presents more detailed information about each topic that we have taken action on.
WAC 458-20-24003 (Rule 24003) Tax incentives of high technology business
Why this rule was amended
This rule explains the tax incentive programs available for persons engaged in qualified research and development or pilot scale manufacturing in five
high technology areas. This rule was amended to recognize SB 5909 (chapter 268, Laws of 2009).
To obtain a copy of the amended rule
See the Department’s online:
Recent Rule and Interpretive Statement Adoptions.
WAC 458-20-228 (Rule 228) Returns, payments, penalties, extensions, interest, stay of collection
WAC 458-20-22801 (Rule 22801) Tax reporting frequency – Forms
Why these rules were amended
Rule 228 discusses the responsibility of taxpayers to timely pay their tax liabilities, and the interest and penalties imposed by law when a taxpayer
fails to timely pay the correct amount of tax. Rule 22801 describes howcertain reporting frequencies are assigned to taxpayers. These rules were
amended to recognize SSB 5571 (Chapter 176, Laws of 2009). This legislation requires taxpayers that have been assigned a monthly reporting frequency to electronically file and pay their taxes. Rule 228 was also amended to recognize other 2008 and 2009 legislation.
To obtain a copy of the amended rule
See the Department’s online:
Recent Rule and Interpretive Statement Adoptions.
WAC 458-20-235 (Rule 235) Effect of rate changes on prior contracts and sales agreements
Why this rule was amended
Rule 235 explains the principals that determine the applicability of changes in the rates of tax imposed under the Revenue Act, with respect to
contracts, sales agreements, and installment sales made prior to the effective date of the change. The rule was amended to recognize current
statutory language (RCW 82.08.064(3)), remove outdated information, and to reformat the rule so that it provides existing information in a more useful manner.
To obtain a copy of the amended rule
See the Department’s online:
Recent Rule and Interpretive Statement Adoptions.
Domestic Partnership Legislation
WAC 458-12-110 WAC 458-14-056
WAC 458-20-132 WAC 458-30-275
WAC 458-61A-211
Why these rules were amended
E2SB 5688 (chapter 521, Laws of 2009) requires agencies to “amend their rules to reflect the intent of the legislature to ensure that all
privileges, immunities, rights, benefits, or responsibilities granted or imposed by statute to an individual because that individual is or was a
spouse in a marital relationship are granted or imposed on equivalent terms to an individual because that individual is or was in a state registered
domestic partnership.” These 5 rules were amended to implement this legislation.
To obtain copies of the amended rules
See the Department’s online:
Recent Rule and Interpretive Statement Adoptions.
WAC 458-20-165 Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services
Why rule making is proposed
WAC 458-20-165 explains the tax-reporting responsibilities of laundries, dry cleaners, self-service laundries and dry cleaners, and linen and uniform
supply services. The Department proposes to amend the rule to the reseller permit legislation (chapter 563, Laws of 2009) and the “destination
sourcing” requirements of chapter 6, Laws of 2007. The Department also proposes to reorganize the information contained in the rule
To obtain a copy of the proposed rule
See the Department’s online: Rules Agenda.
Public Comment Period
The public comment period ends May 24th, 2010. The Department is using the expedited rule making process for this rule action. If you have any
comments regarding the proposed rule changes, please send those comments to Gayle Carlson at GayleC@dor.wa.gov.
Receive notifications about important Real Estate Excise Tax related information by joining our Listserv at
http://listserv.wa.gov/cgi-bin/wa?SUBED1=dor-real-estate-excise-tax&A=1
Please share this information with your local title, escrow or other professionals in your area.
