Washington § 35.102.150 - Allocation of income — Printing and publishing activities. (Effective until January 1, 2034.)
Full text of Washington Revised Code of Washington § 35.102.150 — Allocation of income — Printing and publishing activities. (Effective until January 1, 2034.), with citation guidance and answers to common questions.
§ 35.102.150. Allocation of income — Printing and publishing activities. (Effective until January 1, 2034.)
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.
Notes
Findings—Effective date—Expiration date—2023 c 286: See notes following RCW 82.04.759.
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 s 2.]