There Is a Newer Version of the Revised Code of Washington
  1. 2025 Rev. Code of Wash.
  2. 2024 Rev. Code of Wash.
  3. 2023 Rev. Code of Wash.
  4. 2005 Rev. Code of Wash. (here)
  5. View All Versions
View Our Newest Version Here

2005 Washington Revised Code RCW 35.102.160: Professional employer organizations — Tax deduction.

    (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.

    [2006 c 301 § 6.]

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

Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.