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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Might the following item on this schedule relate to or tie into the issue of the taxation of escrow advances that we are facing?<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="34%" style='width:34.92%;border-collapse:collapse;border:none'><tr><td width="38%" style='width:38.72%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 3144.2024<o:p></o:p></span></p></td><td width="61%" style='width:61.28%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Taxability of mortgage escrow receipts<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>George<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>George Peters, WTP<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Executive Director<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Washington Land Title Association<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><a href="https://washingtonlandtitle.com"><span style='color:#0563C1'>https://washingtonlandtitle.com</span></a> <span style='color:#1F497D'><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Mail: PO Box 328, Lynnwood, WA 98046<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Delivery: 6817 208<sup>th</sup> St SW, #328, Lynnwood, WA 98036<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-437-5869 (Mobile)<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-260-4731 (Fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><a href="mailto:execdirector@wltaonline.org"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>execdirector@washingtonlandtitle.com</span></a></span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'><img border=0 width=169 height=97 style='width:1.7583in;height:1.0083in' id="Picture_x0020_3" src="cid:image001.jpg@01DACC87.21779FB0" alt="WLTA Logo w-Ring Blue 1a"><img border=0 width=95 height=95 style='width:.9916in;height:.9916in' id="Picture_x0020_2" src="cid:image002.jpg@01DACC87.21779FB0"></span><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>This is a confidential communication intended solely for the named recipient. If you are not the intended recipient, please destroy it and call George Peters at 206-437-5869 immediately. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> Washington Department of Revenue <WADOR@public.govdelivery.com> <br><b>Sent:</b> Tuesday, July 2, 2024 1:37 PM<br><b>To:</b> execdirector@washingtonlandtitle.com<br><b>Subject:</b> The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements: <o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr><td style='padding:.75pt .75pt .75pt .75pt'><a name="gd_top"></a></td><span style='mso-bookmark:gd_top'></span></tr></table><span style='mso-bookmark:gd_top'></span><p class=MsoNormal><span lang=EN><o:p> </o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse' id=yahoo><tr><td width="100%" style='width:100.0%;background:#DDDDDD;padding:0in 0in 0in 0in' id=view-in-browser><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 15.0pt 0in;-ms-word-break: break-all;word-break:break-word;-webkit-hyphens: none;-moz-hyphens: none;hyphens: none'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;border-collapse:collapse'><tr><td style='padding:0in 0in 0in 0in'><div><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial",sans-serif;color:#444444'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fcontent.govdelivery.com%2Faccounts%2FWADOR%2Fbulletins%2F3a621e8/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/XXuZ2dckCHrLZEwdVjDSrfqN7jfNXB72RQQhRM4a72g=359" target="_blank"><span style='color:#444444'>View as a webpage / Share</span></a><o:p></o:p></span></p></td></tr><tr><td style='padding:0in 0in 0in 0in' id=main-header><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;background:white;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><p class=MsoNormal align=center style='text-align:center'><span style='color:black'><img border=0 width=600 height=122 style='width:6.25in;height:1.275in' id="_x0000_i1045" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3617574/bg_original.png" alt="Washington State Department of Revenue"></span><o:p></o:p></p></td></tr><tr><td width="100%" style='width:100.0%;background:#0A345D;padding:7.5pt 7.5pt 7.5pt 7.5pt' id=main-date></td></tr><tr><td width="100%" style='width:100.0%;padding:22.5pt 22.5pt 22.5pt 22.5pt' id=main-body><h2 align=center style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:3.75pt;margin-left:0in;text-align:center'><strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'>The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:</span></strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'> <o:p></o:p></span></h2><h3 align=center style='mso-margin-top-alt:18.75pt;margin-right:0in;margin-bottom:18.75pt;margin-left:0in;text-align:center'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>July 2, 2024</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></h3><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="99%" style='width:99.98%;border-collapse:collapse;border:none;float:left'><tr><td width="49%" valign=top style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Link for Rule Proposals: <a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Ffind-law-or-rule%2Frule-making-agenda/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/-qSl2myhngGM8y3me4SnFKQkn0OWR8Dni5pwwxV4Tmg=359" target="_blank"><span style='color:#0071BC'>Rules Agenda</span></a></span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td><td width="49%" valign=top style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Title</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td></tr><tr><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 458-20-23801<o:p></o:p></span></p></td><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Watercraft excise tax – Watercraft depreciation Schedule.<o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Link for Recent Adoptions and Repeals: <a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Frule-making-activities%2Frule-and-tax-advisory-adoptions-and-repeals/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/CGxvhn04r-XChPaP67pr7L4b0sIrldB4NllCKQ4NXkI=359" target="_blank"><span style='color:#0071BC'>Recent Adoptions and Repeals</span></a></span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td><td width="49%" style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Title</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 3205.2024<o:p></o:p></span></p></td><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Taxability of telecommunication support payments<o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 3144.2024<o:p></o:p></span></p></td><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Taxability of mortgage escrow receipts<o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 458-20-182<o:p></o:p></span></p></td><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Warehouse businesses<o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 458-20-301<o:p></o:p></span></p></td><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Capital gains excise tax – Definitions, deductions, exemptions, and allocation of gains and losses<o:p></o:p></span></p></td></tr><tr><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> 458-20-13501<o:p></o:p></span></p></td><td width="49%" style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Timber harvest operations<o:p></o:p></span></p></td></tr></table><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Note: </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Please be sure you have downloaded -- <em><span style='font-family:"Arial",sans-serif'>and installed </span></em>-- the most recent version of Adobe Acrobat Reader. The free reader can be downloaded at the following link: <a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fget.adobe.com%2Freader%2F/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/mMy2JhpJjgEFehCiWVHAn5PEZT40E4HO_I1XbbvmZ1g=359" target="_blank"><span style='color:#0071BC'>https://get.adobe.com/reader/</span></a>.<o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><u><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>RULE PREPROPOSAL (CR-101) - Excise Tax</span></u></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-23801 – Watercraft excise tax – Watercraft Depreciation Schedule.</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this Rule is being Proposed (CR-101) for Adoption</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>RCW 82.49.040 requires the Department of Revenue to prepare a depreciation schedule (at minimum annually) for use in the determination of fair market value for watercrafts, which is the basis for measuring the watercraft excise tax. The purpose of this rulemaking effort is to evaluate the watercraft depreciation table values in WAC 458-20-23801. The Department will propose amendments to the watercraft depreciation schedule if watercraft valuation, sales, and registration data indicates an adjustment to a table value(s) is necessary, as required by RCW 82.49.040. The Department will also solicit comments and feedback from external stakeholders regarding the proposed watercraft depreciation schedule.<br>The Department plans to share any proposed amendments to the watercraft depreciation schedule in advance of the public meeting and discuss any proposed amendments during the public meeting.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Public Meeting date, time, and location for this Rule:</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:22.5pt'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Date: <u>August 6, 2024</u>; Time: <u>10:00 A.M.</u></span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:22.5pt'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Zoom meeting</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><br>Join on your computer or mobile app<br><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor-wa-gov.zoom.us%2Fmeeting%2Fregister%2FtZItdO6urjMpHtUFBeRQmZ5E2IIbMkvt2EWo/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/dtSM-60Lbw9dWqNRq-ParcLIzhGE033GJliJqNppTeI=359" target="_blank"><span style='color:#0071BC'>Click here to register for the meeting</span></a><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Comments for this Rule must be sent to:</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:22.5pt'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Brenton Madison<br>Department of Revenue <br>PO Box 47453<br>Olympia, Washington 98504 <br>Email: <a href="mailto:BrentonM@DOR.WA.GOV" target="_blank"><span style='color:#0071BC'>BrentonM@DOR.WA.GOV</span></a><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><u><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>RULE ADOPTIONS (CR-103P) - Excise Tax</span></u></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-182 - Warehouse businesses</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this Rule is being Adopted</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>The purpose of this rulemaking effort is to update the definitions for "storage warehouse" and "warehouse" to match the definitions in RCW 82.04.280 and 82.08.820. Additionally, this rulemaking effort adds subsections regarding dry stack storage, portable self-storage containers, prescription drug warehousing, and provides references to other relevant rules. Other changes have been made to enhance readability of the rule.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Effective Date of Adoption</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-182 will become effective July 28, 2024.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-301 - Capital gains excise tax – definitions, deductions, exemptions, and allocation of gains and losses</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this Rule is being Adopted</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>This new rule seeks to clarify substantive aspects of the excise tax on capital gains by supplying additional definitions and examples related to this excise tax.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Effective Date of Adoption</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-301 will become effective July 28, 2024.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-13501 - Timber harvest operations</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this Rule is being Adopted</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Timber harvesting operations involve multiple activities, including (but not limited to) extracting, manufacturing, selling, and hauling standing and harvested timber. RCW 82.04.260 provides a preferential B&O tax rate for businesses engaged in certain timber activities (extracting, manufacturing, and selling). RCW 82.16.020 provides a reduced public utility tax rate for businesses that are engaged in log transportation. RCW 82.04.333 provides a B&O tax exemption to “small<br>harvesters” as defined under RCW 84.33.035. In addition, RCW 82.04.440 provides a B&O tax credit to businesses who conduct manufacturing, extracting, and selling activities within this state. This rule provides guidance on the tax application of various statutes, the filing and reporting obligations of persons engaging in timber harvest operations, and other tax implications related to real estate excise tax and timber tax that may apply. The purpose of this rulemaking effort is to clarify the Department’s existing policies by adding language to the rule, including several new examples, and modernizing the rule for improved readability.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Effective Date of Adoption</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>WAC 458-20-13501 will become effective August 1, 2024.<o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><u><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>EXCISE TAX ADVISORIES (ETA) ISSUANCE </span></u></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3205 Taxability of Telecommunication Support Payments</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this ETA was Issued</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>This Excise Tax Advisory (ETA) addresses the taxability of telecommunications support payments and miscellaneous fees received by telecommunications service providers. While this is an area that may evolve depending on federal and state regulatory requirements, the ETA provides a framework for understanding how these types of payments are taxed under Washington’s business and occupation (B&O) tax, retail sales tax, and the 911 and 988 excise taxes. This ETA does not address the tax treatment of support payments received for providing internet access.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3144 Taxability of Mortgage Escrow Receipts</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Why this ETA was Issued</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>This Excise Tax Advisory (“ETA”) provides guidance on whether funds collected and deposited in escrow accounts by mortgage lenders or servicers, for the purposes of paying insurance premiums, property taxes and other charges associated with the property on behalf of the mortgagee, constitute gross income to the mortgage lender or servicers.<o:p></o:p></span></p><h3 style='mso-margin-top-alt:18.75pt;margin-right:0in;margin-bottom:18.75pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Fexcise-tax-advisories-eta/1/01010190752a13f9-8b6bec9d-70c7-4648-bcbc-a31219ecfa14-000000/y0KCvXMAYWQCNe4r57ZJ6zApTggbt1lGdAA3NRooo0I=359" target="_blank"><span style='color:white;border:solid #0071BC 6.0pt;padding:0in;background:#0071BC;text-decoration:none'>Read more on this ETA and others</span></a> </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></h3><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div></td></tr><tr><td width="100%" style='width:100.0%;background:#F2F2F2;padding:7.5pt 22.5pt 3.75pt 22.5pt' id=bottom-footer><table class=MsoNormalTable border=0 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