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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: 32 WTD 250 12-0102 10/29/2013 RULE 207, RULE 111; RCW 82.04.080:  B&O TAX – GROSS INCOME – ADVANCES AND REIMBURSEMENTS – EXPENSES OF LITIGATION.  Any court costs or litigation expenses which the attorney is prohibited from financing by RPC 1.8(e), other than as an agent for the client, is excluded from gross income.  But, a lawyer’s general overhead, even if reimbursable, is not a pass-through cost because the lawyer assumes primary or secondary liability to those types of providers. 
  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: