Washington § 35.102.160 Professional employer organizations—Tax deduction.

Washington Statutes

§ 35.102.160 — Professional employer organizations—Tax deduction.

Washington § 35.102.160

Title 35CITIES AND TOWNS

Ch. 35.102MUNICIPAL BUSINESS AND OCCUPATION TAX

This text of Washington § 35.102.160 (Professional employer organizations—Tax deduction.) 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 § 35.102.160 (2026).

Text

(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 . Effective date — Act does not affect application of Title 50 or 51 RCW — 2006 c 301: See notes following RCW 82.32.710 .

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(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 .

Effective date — Act does not affect application of Title 50 or 51 RCW — 2006 c 301: See notes following RCW 82.32.710 .