§ 35.102.150. Allocation of income -- Printing and publishing activities
Notwithstanding RCW 35.102.130, a city that imposes a business and occupation tax shall 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, have the same meanings as attributed to those terms in RCW 82.04.280(1) by the department of revenue.
[2006 c 272 § 1.]
Notes:
Effective date -- 2006 c 272: "This act takes effect January 1, 2008." [2006 c 272 § 2.]
Sections: Previous 35.102.040 35.102.050 35.102.060 35.102.070 35.102.080 35.102.090 35.102.100 35.102.110 35.102.120 35.102.130 35.102.1301 35.102.140 35.102.150 35.102.160 35.102.900 Next
Last modified: April 7, 2009