Apportionable activities

What is apportionable income?

Apportionable income is earned from engaging in the following activities:

  • Service and other activities.
  • Royalties.
  • Travel agents and tour operators.
  • International steamship agent, international customs house broker, international freight forwarder, vessel and/or cargo charter broker in foreign commerce, and/or international air cargo agent.
  • Stevedoring and associated activities.
  • Disposing of low-level waste.
  • Insurance producers, title insurance agents, or surplus line brokers.
  • Public or nonprofit hospitals.
  • Real estate brokers.
  • Research and development performed by nonprofit corporations or associations.
  • Inspecting, testing, labeling, and storing canned salmon owned by another person.
  • Representing and performing services for fire or casualty insurance companies as an independent resident managing general agent licensed under the provisions chapter 48.17 RCW.
  • Contests of chance.
  • Horse races.
  • International investment management services.
  • Aerospace product development.
  • Printing or publishing a newspaper (but only with respect to advertising income).
  • Printing materials other than newspapers and publishing periodicals or magazines (but only with respect to advertising income).
  • Cleaning up radioactive waste and other by-products of weapons production and nuclear research and development, but only with respect to activities that would be taxable as an “apportionable activity” if this special tax classification did not exist.