Professional employer organizations — Tax deduction.

RCW 35.102.160
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(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 . (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 .
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=35.102&full=trueFetched: 6/29/2026

Starting a business in Washington? Washington LLC guide: costs and requirements