The House Finance Committee will hold a work session on Tuesday, December 4 at 8 am with a briefing by the Department of Revenue on the task force report on B&O tax apportionment.
The task force’s report includes a consensus recommendation to change the definition of customer location in the current apportionment formula in RCW 35.102.130 to multi-factor definition that relies on commonly available business information.
We expect that the recommendations may be introduced as legislation next session. If changes are adopted, it would require changes to the B&O tax model ordinance that B&O tax cities would have to adopt late next year.