RCW 35.102.150
Allocation of income -- Printing and publishing activities.

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(14) and 82.04.280(1) apply.

[2009 c 461 § 4; 2006 c 272 § 1.]

NOTES:

     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 § 2.]