WAC 207 | Washington Department of Revenue

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(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Mortgage Brokers

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.080	"Gross income of the business."

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
N/A	Legal, arbitration, and mediation services.
458-20-207	Legal, arbitration, and mediation services.Effective 8/7/95

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Limits on Interest Deduction for First Mortgages
N/A	Limited Exemption for Electronically Delivered Standard Financial Information Effective August 1, 2007
N/A	New Apportionment Method
N/A	Questions and Answers about the International Services Districts B&O Tax Credit
N/A	New Law Limits First Mortgage Deduction for B&O Tax
N/A	Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
N/A	B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
N/A	New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
N/A	Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
32 WTD 250	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	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).