Wash. Rev. Code § 35.102.150

Current through Chapter 376 of the 2024 Regular Session

Section 35.102.150 - [Effective 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 tax rates in RCW * 82.04.260(13) and 82.04.280(1)(a) apply.

RCW 35.102.150

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.

*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.]

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