| WAC 19402 |
Single factor receipts apportionment-Generally |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-19402 |
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06/12/12 |
Single factor receipts apportionment -- Generally;
Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus
requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules
to explain how these requirements apply:
WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment |
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458-20-19402 |
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09/17/12 |
Single factor receipts apportionment-generally
Chapter 23, Laws of 2010 1st sp. sess. changed the apportionment requirements for apportionable activities, effective June 1, 2010. The Department had previously adopted emergency rules while it worked with stakeholders to develop permanent rules explaining the implications of this legislation.
The Department is at this time adopting a new permanent rule WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally. This rule provides general guidance on single factor receipts apportionment, how to attribute receipts, how to determine the receipts factor, and computing Washington taxable income.
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458-20-19402 |
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01/13/12 |
Single factor receipts apportionment -- Generally;
Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus
requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules
to explain how these requirements apply:
WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment |
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458-20-19402 |
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10/03/11 |
Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus
requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules
to explain how these requirements apply:
WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment
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458-20-19402 |
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05/27/11 |
458-20-19402 Single factor receipts apportionment - Generally
458-20-19403 Single factor receipts apportionment - Royalties
Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules to explain how these requirements apply:
WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
Changes from the previous emergency rule filed January 28, 2011 under WSR 11-04-068 were made as follows:
Rule 19402 –No changes
Rule 19403 – No changes
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458-20-19402 |
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01/28/11 |
Single factor receipts apportionment-Generally Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules to explain how these requirements apply:
WAC 458-20-19401 (Rule 19401) Minimum nexus thresholds for apportionable activities
WAC 458-20-19402 (Rule 19402) Single factor receipts apportionment – Generally
WAC 458-20-19403 (Rule 19403) Single factor receipts apportionment – Royalties
WAC 458-20-19404 (Rule 19404) Financial institutions – Income apportionment
Changes from the previous emergency rules filed October 1, 2010 under WSR 10-20-104 were made in the following subsections:
Rule 19401 – No changes
Rule 19402 –Subsection (5) Attribution of income
Rule 19403 - Subsection (5) How are royalty receipts attributed to Washington
Rule 19404 – No changes |
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458-20-19402 |
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10/01/2010 |
WAC 458-20-19402 Single factor receipts apportionment – Generally – This rule explains how gross income earned by businesses engaged in apportionable activities is apportioned. This rule does not apply to the apportionment of income of financial institutions taxable under RCW 82.04.290, which is addressed in WAC 458-20-19404, nor that of royalty income earned from granting the right to use intangible property, which is addressed in WAC 458-20-19403.
Part I of Chapter 23, 2010 Laws 1st Special Session (2ESSB 6143) changed the apportionment and nexus requirements for apportionable activities, effective June 1, 2010. The Department has adopted the following emergency rules to explain how these requirements apply. |
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| ETA: |
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3161.2011 |
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05/13/2011 |
Apportionment of Income by Stockbrokers and Security Houses
ETA 3161.2011 Apportionment of Income by Stockbrokers and Security Houses. This Excise Tax Advisory (ETA) explains how stockbrokers and security houses should apportion their income for B&O tax purposes. It discusses when and under what circumstances single factor receipts formula, cost apportionment, and the “60/40 convention” methods of apportionment apply. |
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| Economic Nexus |
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10/08/2010 |
Economic Nexus in Washington State Applies to Securities Brokers/Dealers and Fund Managers |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact Franchisors |
| Economic Nexus |
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05/28/2010 |
New Apportionment Method |
| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
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05/28/2010 |
Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Director Fees |
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06/22/2010 |
Director Fees are Subject to the Business and Occupation (B&O) Tax |
| Economic Nexus |
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07/09/2010 |
New "Economic Nexus" in Washington State May Impact Advertising Agencies Located Elsewhere |
| Economic Nexus |
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09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus) |
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