EXPEDITED REPEAL
The Following Sections are Proposed for Expedited Repeal: WAC 458-12-015 Definition -- Interstate commerce, 458-12-020 Definition -- Foreign commerce -- Imports and exports, and 458-12-085 Listing of personalty -- Merchants -- Personalty -- Consignments.
Rules Proposed for Expedited Repeal Meet the Following Criteria: Statute on which the rule was based has been repealed and has not been replaced by another statute providing statutory authority for the rule.
Any person who objects to the repeal of the rule must file a written objection to the repeal within thirty days after publication of this preproposal statement of inquiry.
Address Your Objection to: Alan R. Lynn, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail alanl@dor.wa.gov.
Reason the Expedited Repeal of the Rule is Appropriate: These rules were adopted to provide guidance regarding property tax liabilities for certain types of inventory. WAC 458-12-015 and 458-12-020 address inventories being moved in interstate commerce and foreign commerce, respectively. WAC 458-12-085 provides guidance with respect to other inventory, including consigned goods and nursery growing stock.
These rules are no longer needed because subsequent legislation (codified as RCW 84.36.477) provides a property tax exemption for inventory goods.
March 21, 2001
Claire Hesselholt, Rules Manager
Legislation and Policy Division