Washington § 82.02.240 - Professional employer organizations — Liability for certain taxes and fees.

Full text of Washington Revised Code of Washington § 82.02.240 — Professional employer organizations — Liability for certain taxes and fees., with citation guidance and answers to common questions.

§ 82.02.240. Professional employer organizations — Liability for certain taxes and fees.

(1) A professional employer organization is not liable for any tax imposed by or under the authority of this title or Title 35 RCW or any other tax, fee, or charge that the department administers based solely on the activities or status of a covered employee having a coemployment relationship with the professional employer organization.
(2) This subsection does not exempt a professional employer organization from:
(a) Any tax imposed by or under the authority of this or any other title based on:
(i) Professional employer services provided by the professional employer organization; or
(ii) The status or activities of employees of the professional employer organization that are not covered employees coemployed with a client; or
(b) The duty to withhold, collect, report, and remit payroll-related and unemployment taxes as required by state law and regulation.
(3) The definitions in RCW 82.04.540 apply to this section.
[ 2006 c 301 s 8.]

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 § 82.02.240

What does Revised Code of Washington § 82.02.240 cover?

Section 82.02.240 ("Professional employer organizations — Liability for certain taxes and fees.") 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 § 82.02.240?

A common citation format is "Revised Code of Washington § 82.02.240" (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?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.02.240 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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