35.102.145  <<  35.102.150 >>   35.102.160

Allocation of incomePrinting and publishing activities.

Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax must allocate a person's gross income from the activities of printing, and of publishing newspapers, periodicals, or magazines, to the principal place in this state from which the taxpayer's business is directed or managed. As used in this section, the activities of printing, and of publishing newspapers, periodicals, or magazines are those activities to which the tax rates in RCW * 82.04.260(13) and 82.04.280(1)(a) apply.

NOTES:

*Reviser's note: RCW 82.04.260 was amended by 2011 c 2 § 203 (Initiative Measure No. 1107), changing subsection (13) to subsection (14).
Effective date2010 1st sp.s. c 23: See note following RCW 82.04.4292.
FindingsIntent2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective dateContingent effective date2009 c 461: See note following RCW 82.04.280.
Effective date2006 c 272: "This act takes effect January 1, 2008." [ 2006 c 272 § 2.]
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