The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:

The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:

October 21, 2024

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EXCISE TAX ADVISORIES (ETA) DRAFT

ETA 3XXX-20XX Multiple Points of Use Exemption – Software Maintenance Agreements - The purpose of this ETA is to provide guidance on the application of the multiple points of use sales tax exemption (MPU exemption) to sales of software maintenance agreements with mixed elements, where retail taxable component(s) and non-retail taxable component(s) are sold in the same transaction. The software maintenance agreements covered by this ETA involve sales of distinct and identifiable products for one nonitemized price, commonly known as a bundled transaction as defined under RCW 82.08.190.  

Public comment period The Department requests comments and feedback related to this Draft ETA no later than November 4, 2024. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.

General questions and/or how to make a public comment If you wish to make a public comment or have general questions about this Draft ETA, please contact Tiffany Do at TiffanyD@DOR.WA.GOV. Any written comments received will be retained as part of the official Tax Advisory File.

EXPEDITED RULE PROPOSAL (CR-105) - Excise Tax

WAC 458-20-210 Sales of tangible personal property for farming-Sales of agricultural products by farmers.

Why this Rule is being proposed

The department is amending WAC 458-20-210 to incorporate 2024 legislation, 2EHB 1757. This legislation provides a retail sales and use tax exemption, in the form of a remittance, for the purchase and use of goods and services by an eligible farmer.

Comments for this Rule must be sent to:

Leslie Mullin
Department of Revenue
PO Box 47453
Olympia, Washington 98504
Email: LeslieMu@dor.wa.gov

Written comments are due by December 24, 2024.

RULE ADOPTIONS (CR-103P) - Excise Tax

WAC 458-20-18201 - Warehouse and grain elevators and distribution centers exemption – Remittance.

Why this Rule is being Adopted

The purpose of this rulemaking effort is to provide information about the qualifying criteria, application, and documentation requirements for the retail sales and use tax exemptions provided in RCW 82.08.820 and 82.12.820, respectively.

Effective Date of Adoption

WAC 458-20-18201 will become effective November 18, 2024.

Let us know at dor.wa.gov/survey

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