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Apportionable activities
Apportionable income includes income reported under the following business and occupation (B&O) tax classifications:
TPS-TIE
Apportionment – the basics
For business and occupation (B&O) tax purposes, apportionment refers to the use of a formula to allocate a business’ income to the appropriate taxing jurisdictions.
If you are a business that is taxable in Washington and another state, you must use our apportionment formula to determine how much of your apportionable income is subject to B&O tax in Washington.
Taxable in another state means your business meets any of the following requirements in the current or prior calendar year:
Business Tax Basics - Seattle
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
2024 Tax Legislation
Below are summaries of tax-related bills passed by the legislature and signed into law by Gov. Inslee during the 2024 legislative session.
Business Tax Basics - Bothell
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
Business Tax Basics - Bothell
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
Business Tax Basics - Bothell
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
Business Tax Basics - Bellingham
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
Business Tax Basics - Vancouver
Attend a free tax workshop to learn about your tax reporting responsibilities. We will discuss tax classifications, deductions, sales tax collection, and recordkeeping requirements. You'll also have the opportunity to ask questions about taxes that apply specifically to your business.
