Professional employer organizations—Tax deduction.
(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW
82.04.540(2).
(2) For the purposes of this section, "professional employer organization" and "professional employer services" have the same meanings as in RCW
82.04.540.
NOTES:
Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW
82.32.710.