BILL REQ. #: H-1651.1
| State of Washington | 59th Legislature | 2005 Regular Session |
Read first time 02/15/2005. Referred to Committee on Finance.
AN ACT Relating to the allocation of printing and publishing income for municipal business and occupation taxes; adding a new section to chapter 35.102 RCW; and providing an effective date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 35.102 RCW
to read as follows:
Notwithstanding RCW 35.102.130, a city that imposes a business and
occupation tax shall allocate a person's gross income from the
activities of printing, and of publishing newspapers, periodicals, or
magazines, to the commercial domicile of the taxpayer. As used in this
section, the activities of printing, and of publishing newspapers,
periodicals, or magazines, have the same meanings as attributed to
those terms in RCW 82.04.280(1) by the department of revenue.
NEW SECTION. Sec. 2 This act takes effect January 1, 2008.