2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.066 "Engaging within this state," "engaging within the state."
RCW 82.04.066 "Engaging within this state," "engaging within the state."
"Engaging within this state" and "engaging within the state," when used in connection with any apportionable activity as defined in RCW 82.04.460 or wholesale sales taxable under RCW 82.04.257(1) or 82.04.270, means that a person generates gross income of the business from sources within this state, such as customers or intangible property located in this state, regardless of whether the person is physically present in this state.
[2015 3rd sp.s. c 5 § 203; 2010 1st sp.s. c 23 § 103.]
NOTES:
Effective dates—Finding—Intent—2015 3rd sp.s. c 5: See notes following RCW 82.08.052.
Contingency—Application—2010 1st sp.s. c 23 §§ 102-112: See notes following RCW 82.04.067.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.
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