§ 82.16.040. Exemption
The provisions of this chapter shall not apply to persons engaging in one or more businesses taxable under this chapter whose total gross income is less than two thousand dollars for a monthly period or portion thereof. Any person claiming exemption under this section may be required to file returns even though no tax may be due. If the total gross income for a taxable monthly period is two thousand dollars, or more, no exemption or deductions from the gross operating revenue is allowed by this provision.
[1996 c 111 § 4; 1961 c 15 § 82.16.040. Prior: 1959 ex.s. c 3 § 17; 1959 c 197 § 27; 1935 c 180 § 39; RRS § 8370-39.]
Notes:
Findings -- Purpose -- Effective date -- 1996 c 111: See notes following RCW 82.32.030.
Sections: Previous 82.16.010 82.16.020 82.16.030 82.16.040 82.16.0421 82.16.045 82.16.046 82.16.047 82.16.0491 82.16.0495 82.16.0497 82.16.0498 82.16.050 82.16.053 82.16.055 Next
Last modified: April 7, 2009