Washington § 35.102.150 Allocation of income—Printing and publishing activities.(Effective until January 1, 2034.)

Washington Statutes

§ 35.102.150 — Allocation of income—Printing and publishing activities.(Effective until January 1, 2034.)

Washington § 35.102.150

Title 35CITIES AND TOWNS

Ch. 35.102MUNICIPAL BUSINESS AND OCCUPATION TAX

This text of Washington § 35.102.150 (Allocation of income—Printing and publishing activities.(Effective until January 1, 2034.)) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 35.102.150 (2026).

Text

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.

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 — Contingen

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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 .]

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.

*Reviser's note: RCW 82.04.260 was amended by 2011 c 2 s 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 s 2 .]