Washington § 35.102.160 - Professional employer organizations — Tax deduction.

Full text of Washington Revised Code of Washington § 35.102.160 — Professional employer organizations — Tax deduction., with citation guidance and answers to common questions.

§ 35.102.160. Professional employer organizations — Tax deduction.

(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).
(2) For the purposes of this section, "professional employer organization" and "professional employer services" have the same meanings as in RCW 82.04.540.
[ 2006 c 301 s 6.]

Notes

Effective date—Act does not affect application of Title 50 or 51 RCW—2006 c 301: See notes following RCW 82.32.710.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 35.102.160

What does Revised Code of Washington § 35.102.160 cover?

Section 35.102.160 ("Professional employer organizations — Tax deduction.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 35.102.160?

A common citation format is "Revised Code of Washington § 35.102.160" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

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