RCW 35.102.160Professional 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 s 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.
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