H-3236.1  _______________________________________________

                          HOUSE BILL 2107

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State of Washington      54th Legislature     1995 Regular Session

By Representatives Smith and Campbell

Read first time 05/23/95.  Referred to Committee on .

Clarifying B&O taxation of advertising agency commission income.

    AN ACT Relating to business and occupation taxation of advertising agencies; and adding a new section to chapter 82.04 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    For a person engaging in business as an advertising agency, the gross income of the business shall be the gross commissions retained by the agency after paying the owner of the advertising medium or any other advertising agency a portion of the proceeds of the transaction.

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