35.102.150  <<  35.102.160 >>   End of Chapter

Professional employer organizationsTax 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.


Effective dateAct does not affect application of Title 50 or 51 RCW2006 c 301: See notes following RCW 82.32.710.
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