Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 35. CITIES AND TOWNS |
Chapter 35.102. Municipal business and occupation tax. |
Section 35.102.160. Professional employer organizations—Tax deduction.
Latest version.
- (1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).(2) For the purposes of this section, "professional employer organization" and "professional employer services" have the same meanings as in RCW 82.04.540.