PERMANENT RULES
Date of Adoption: May 8, 2001.
Purpose: 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.
Citation of Existing Rules Affected by this Order: Repealing 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.
Statutory Authority for Adoption: RCW 84.36.865.
Other Authority: RCW 84.08.010 and 84.08.070.
Adopted under preproposal statement of inquiry filed as WSR 01-07-094 on March 21, 2001.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 3.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 3. Effective Date of Rule: Thirty-one days after filing.
May 8, 2001
Russell W. Brubaker
Assistant Director
Legislation and Policy Division