Wash. Rev. Code § 35.102.150

Current through 2024

Section 35.102.150 - [Effective Until 1/1/2034] 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 exemption in RCW 82.04.759 and the tax rate in RCW 82.04.280(1)(a) apply.

RCW 35.102.150

Amended by 2023 c 286,§ 4, eff. 1/1/2024, expires 1/1/2034.

Amended by 2011 c 174,§ 201, eff. 7/22/2011.

Amended by 2010SP1 c 23,§ 519, eff. 6/1/2010.

2009 c 461 § 4; 2006 c 272 § 1.

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.]

This section is set out more than once due to postponed, multiple, or conflicting amendments.