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WAC 207 Legal, arbitration, and mediation services.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-207   07/07/1995 Legal, arbitration, and mediation services.Effective 8/7/95
    7/15/99 Legal, arbitration, and mediation services.
         
       
RCW: 82.04.080   1961 "Gross income of the business."
         
       
ETA:      
         
       
INDUSTRY GUIDES:     Mortgage Brokers
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Financial Businesses 05/31/2012 New Law Limits First Mortgage Deduction for B&O Tax
Economic Nexus 05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus 05/28/2010 New Apportionment Method
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus 05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Financial Businesses 06/02/2010 Limits on Interest Deduction for First Mortgages
Economic Nexus 09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
Incentives/ International Service Districts   04/23/2000 Questions and Answers about the International Services Districts B&O Tax Credit
Digital Goods/ Financial Businesses     05/31/2007 Limited Exemption for Electronically Delivered Standard Financial Information Effective August 1, 2007
       
         
       
DIRECTIVE: None      
         
       
RPM: None      
         
       
WTD: 9 WTD 292-9 90-216   B&O TAX -- ATTORNEYS -- ADVANCE AND REIMBURSEMENTS -- OVERHEAD CHARGES. Reimbursed expenses attributable to photocopying charges, long distance telephone charges, set-up fees, mileage, and traveling costs constitute the recovery of overhead charges" and may not be excluded from gross income....See also Christensen, O'connor, Garrison & Havelka v. Department of Revenue, 97 Wn. 2d 764, 649 P.2d 839 (1982).
       
         
       
OTHER: