1. Home
  2. Education
  3. Industry Guides
  4. World Cup 2026
  5. Marketing & Broadcasting

Marketing & broadcasting

Broadcasting rights

Broadcasting rights (often referred to as media rights) are legal permissions that allow a television network, radio station, streaming service, or other media outlet to transmit live or recorded content. These rights are typically protected by copyright laws and allow the content creator or owner to control how, when, and where the content is shown to the public.

Reporting requirements

The gross income from broadcasting (excluding sales to other broadcasters of the right to broadcast material) is reported under the Radio and Television Broadcasting business and occupation (B&O) tax classification.

The gross income from charges to other broadcasters for granting the right to use broadcast material is reported under the Royalties B&O tax classification.

How is royalty income attributed?

Generally, royalty income is attributed to Washington based on where the customer will use the intangible property. If the customer uses the intangible property in multiple states and the business can reasonably determine the amount of a specific receipt that relates to a use in Washington, it must attribute that receipt to Washington.

If you are unable to attribute the royalty income to the location of customer use, see the series of steps for attributing income on the Attributing royalty income page.

References

Radio advertising

Radio advertising is the practice of purchasing airtime on radio stations to promote products or services. Common types of radio advertisements include:

  • Commercials.
  • Live reads.
  • Testimonials.
  • Sponsored segments.

Reporting requirements

The gross income from the sale of radio advertising is reported under the Radio and Television Broadcasting B&O tax classification.

References

Other marketing rights

Marketing rights for access to intellectual property are legal rights that authorize a business or organization to use the intellectual property for marketing, promotional, or commercial purposes. These rights are generally granted through a contract or license agreement.

Reporting requirements

The gross income from charges for marketing rights to access intellectual property is reported under the Royalties B&O tax classification.

How is royalty income attributed?

Generally, royalty income is attributed to Washington based on where the customer will use the intellectual property. If the customer uses the intellectual property in multiple states and the business can reasonably determine the amount of a specific receipt that relates to a use in Washington, it must attribute that receipt to Washington.

If the business is unable to attribute royalty income to the location of customer use, see the series of steps for attributing income on the Attributing royalty income page.

References

Sponsorships, advertisements, or promotions not viewable on broadcasts

Non-broadcast sponsorships, advertisements, or promotions are elements of advertising that are visible to the live audience but do not appear in television or radio broadcasts.

Examples include, but are not limited to:

  • In-stadium advertising.
  • Brochure advertising.
  • Gameday publication advertising.
  • Other local advertising.

Reporting requirements

The gross income from the sale of non-broadcast sponsorships, advertisements, or promotions is reported under the Service and Other Activities B&O tax classification.

How is service income attributed?

Generally, service income is attributed to Washington based on where the customer receives the benefit of the service If the business can reasonably determine the amount of a specific benefit received in Washington, it must attribute that receipt to Washington. If the business is unable to attribute the service income based on where the customer receives the benefit of the service, see the series of steps for attributing income on the Attributing service income page.

References

Sponsorships, advertisements, and promotions viewable on broadcasts

Sponsorships, advertisements, and promotions viewable on broadcasts are promotional content that are visible to the audience during a broadcast.

Examples include, but are not limited to:

  • On-field signage.
  • Jersey sponsors.
  • Billboards.
  • Scoreboards.
  • Stadium naming rights.

Reporting requirements

The gross income from the sale of sponsorships, advertisements, or promotions viewable on broadcasts is reported under the Service and Other Activities B&O tax classification.

How is service income attributed?

Generally, service income is attributed to Washington based onwhere the customer receives the benefit of the service. If the business can reasonably determine the amount of a specific benefit received in Washington, it must attribute that receipt to Washington. If the business is unable to attribute the service income to the location where the customer receives the benefit of the service, see the series of steps for attributing income on the Attributing service income page.

References

  • RCW 82.04.067 – Substantial nexus—Engaging in business.
  • RCW 82.04.290 – Tax on service and other activities.
  • RCW 82.04.460 – Apportionable income—Taxable in Washington and another state.
  • RCW 82.04.462 – Apportionable income.
  • WAC 458-20-19401 – Minimum nexus thresholds for apportionable activities and selling activities.
  • WAC 458-20-19402 – Single factor receipts apportionment. WAC 458-20-224 – Service and other business activities.