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 exemption in RCW 82.04.759 and the tax rate in RCW 82.04.280(1)(a) apply.
RCW 35.102.150
Allocation of income—Printing and publishing activities. (Effective until January 1, 2034.)
2023 c 286 s 4; 2011 c 174 s 201; 2010 1st sp.s. c 23 s 519; 2009 c 461 s 4; 2006 c 272 s 1.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.