PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: WAC 458-20-178 Use tax and 458-20-17801 Use tax exemptions.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is considering a revision of the information now provided in WAC 458-20-178 to provide the information in a more user-friendly format. The department anticipates a revised WAC 458-20-178 providing general use tax-reporting information for consumers, including who is responsible for remitting use tax, and when and how to remit the tax. The rule will also explain how to determine the measure of tax and provide answers to a number of commonly asked questions.
The department also is considering new WAC 458-20-17801 to identify and explain the use tax exemptions provided by chapter 82.12 RCW. When appropriate, this rule will refer the reader to other rules that discuss the use tax exemptions and implications for particular industries or activities.
Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.
Process for Developing New Rule: Modified negotiated rule making.
Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to JoAnne Gordon, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6121, fax (360) 664-0693, e-mail joanneg@dor.wa.gov.
Location and Date of Public Meeting: Capital Plaza Building, 4th Floor, Large Conference Room, 1025 East Union Avenue, Olympia, WA, on May 1, 2001, at 1:30 p.m.
Assistance for Persons with Disabilities: Contact Barb Vane no later than ten days before the hearing date at TDD 1-800-451-7985 or (360) 570-6182.
March 21, 2001
Claire Hesselholt, Rules Manager
Legislation and Policy Division