In computing tax there may be deducted from the measure of tax amounts derived from business which the state is prohibited from taxing under the Constitution of this state or the Constitution or laws of the United States.
RCW 82.04.4286
Deductions—Nontaxable business.
Applied in 8 court decisions — leading case HomeStreet, Inc. v. STATE, DEPT. OF REVENUE (2009)
Most recently applied in Avnet, Inc. v. Department of Revenue (November 2016)
1980 c 37 s 7
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.