WSR 16-18-075
PROPOSED RULES
DEPARTMENT OF LICENSING
[Filed September 6, 2016, 8:14 a.m.]
Original Notice.
Preproposal statement of inquiry was filed as WSR 16-08-049.
Title of Rule and Other Identifying Information: Retail sales and use tax exemption criteria for clean alternative fuel vehicles.
Hearing Location(s): Highways-Licenses Building, 1125 Washington Street S.E., Conference Room 413, Olympia, WA 98507 (check in at counter on first floor), on October 12, 2016, at 3:00 p.m.
Date of Intended Adoption: October 13, 2016.
Submit Written Comments to: Clark J. Holloway, P.O. Box 9030, Olympia, WA 98507-9030, e-mail cholloway@dol.wa.gov, fax (360) 570-7048, by October 11, 2016.
Assistance for Persons with Disabilities: Contact Clark J. Holloway by October 11, 2016, TTY (360) 664-0116.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: 2ESHB 2778, enacted by the 2016 legislature, requires that the department of licensing adopt a rule to determine the lowest manufacturer's retail price for base model clean alternative fuel vehicles for purposes of retail and use tax exemption criteria set by statute. This rule making will make an emergency rule, WAC 308-04-030, permanent.
Reasons Supporting Proposal: Required by recent legislation.
Statutory Authority for Adoption: RCW 82.08.809 and 82.12.809.
Statute Being Implemented: RCW 82.08.809 and 82.12.809.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of licensing, governmental.
Name of Agency Personnel Responsible for Drafting: Clark J. Holloway, Highways-Licenses Building, Olympia, Washington, (360) 902-3846; Implementation and Enforcement: Julie Knittle, Highways-Licenses Building, Olympia, Washington, (360) 902-3763.
No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required pursuant to RCW 19.85.025(3) due to the provisions of RCW 34.05.310 (4)(b).
A cost-benefit analysis is not required under RCW 34.05.328. RCW 34.05.328 does not apply to this proposed rule under the provisions of RCW 34.05.328 (5)(a)(i).
September 6, 2016
Damon Monroe
Rules Coordinator
NEW SECTION
WAC 308-04-030 Retail sales and use tax exemption criteria for clean alternative fuel vehicles.
For the purposes of RCW 82.08.809 and 82.12.809:
(1) The lowest manufacturer's retail price for a base model vehicle is the one provided by a vendor selected by the department;
(2) The department publishes and periodically updates a list of all vehicle models qualifying for the sales and use tax exemptions under those sections; and
(3) The list of qualifying vehicle models is available on the department's web site.
As used in this section, "base model" means the least expensive and least optioned model of a qualifying vehicle identified in RCW 82.08.809 (1)(a) and 82.12.809 (1)(a).