(1) Any person rendering services taxable
under RCW 82.04.290 or 82.04.2908 and maintaining places of
business both within and without this state which contribute to
the rendition of such services shall, for the purpose of
computing tax liability under RCW 82.04.290 or 82.04.2908,
apportion to this state that portion of the person's gross income
which is derived from services rendered within this state. Where
such apportionment cannot be accurately made by separate
accounting methods, the taxpayer shall apportion to this state
that proportion of the taxpayer's total income which the cost of
doing business within the state bears to the total cost of doing
business both within and without the state.
(2) Notwithstanding the provision of subsection (1) of this
section, persons doing business both within and without the state
who receive gross income from service charges, as defined in RCW 63.14.010 (relating to amounts charged for granting the right or
privilege to make deferred or installment payments) or who
receive gross income from engaging in business as financial
institutions within the scope of chapter 82.14A RCW (relating to
city taxes on financial institutions) shall apportion or allocate
gross income taxable under RCW 82.04.290 to this state pursuant
to rules promulgated by the department consistent with uniform
rules for apportionment or allocation developed by the states.
(3) The department shall by rule provide a method or methods
of apportioning or allocating gross income derived from sales of
telephone services taxed under this chapter, if the gross
proceeds of sales subject to tax under this chapter do not fairly
represent the extent of the taxpayer's income attributable to
this state. The rules shall be, so far as feasible, consistent
with the methods of apportionment contained in this section and
shall require the consideration of those facts, circumstances,
and apportionment factors as will result in an equitable and
constitutionally permissible division of the services.
[2004 c 174 § 6; 1985 c 7 § 154; 1983 2nd ex.s. c 3 § 28; 1975 1st ex.s. c 291 § 9; 1961 c 15 § 82.04.460. Prior: 1941 c 178 § 5; 1939 c 225 § 4; Rem. Supp. 1941 § 8370-8a.]
NOTES:
Effective date -- 2004 c 174: See note following RCW 82.04.2908.
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Effective dates -- Severability -- 1975 1st ex.s. c 291: See notes following RCW 82.04.050.