RCW 35.102.150
Allocation of income—Printing and publishing activities.
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 tax rates in RCW * 82.04.260(13) and 82.04.280(1)(a) apply.
[ 2011 c 174 § 201; 2010 1st sp.s. c 23 § 519; 2009 c 461 § 4; 2006 c 272 § 1.]
NOTES:
*Reviser's note: RCW 82.04.260 was amended by 2011 c 2 § 203 (Initiative Measure No. 1107), changing subsection (13) to subsection (14).
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—Contingent effective date—2009 c 461: See note following RCW 82.04.280.
Effective date—2006 c 272: "This act takes effect January 1, 2008." [ 2006 c 272 § 2.]
Structure Revised Code of Washington
Chapter 35.102 - Municipal Business and Occupation Tax.
35.102.020 - Limited scope—Utility businesses.
35.102.040 - Model ordinance—Mandatory provisions.
35.102.060 - Multiple taxation—Credit system.
35.102.070 - Reporting frequency.
35.102.080 - Computation of interest.
35.102.120 - Definitions—Tax classifications.
35.102.130 - Allocation and apportionment of income.
35.102.1301 - Municipal business and occupation tax—Study of potential net fiscal impacts.
35.102.140 - Municipal business and occupation tax—Implementation by cities—Contingent authority.
35.102.145 - Municipal business and occupation tax—Confidentiality, privilege, and disclosure.
35.102.150 - Allocation of income—Printing and publishing activities.
35.102.160 - Professional employer organizations—Tax deduction.