I haven't been able to find an answer to this question:
If a Washington State based company has income for services that are performed out of state (so not attributed to the State of Washington), is that income subject to the state's Business & Occupations tax? Out of state companies are taxed based on income attributed to WA, but does that also apply to WA businesses?
Thanks.
This question has gotten far more complicated since I retired as a WA state CPA in 2010. I THINK the current answer is that the income would be subject to apportionment for WA B&O tax purposes, so it might depend on the extent to which business costs (payroll, assets, etc.) are incurred outside of WA state. Start by looking here if you haven't already:
Thanks Mike!
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