Wash. Rev. Code § 35.102.160

Current through the 2024 Regular Session

Section 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.

RCW 35.102.160

2006 c 301 § 6.

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