{"data":{"id":"us-wa/rcw-35.102.160","jurisdiction":"us-wa","citation":"RCW 35.102.160","heading":"Professional employer organizations—Tax deduction.","body":"(1) A city that imposes its business and occupation tax on professional employer services performed by a professional employer organization, regardless of the tax classification applicable to such services, shall provide a deduction identical to the deduction in RCW 82.04.540(2).\n(2) For the purposes of this section, \"professional employer organization\" and \"professional employer services\" have the same meanings as in RCW 82.04.540.","path":["Title 35","Chapter 35.102"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.102.160","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:14:41Z","sha256":"75fc1693226ee26b9f12f3099ba3c2fbc5b9faa95cb019a54e937e3471074d60","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.102.150","next":"us-wa/rcw-35.103.010"},"notice":"GroundRules: Original legal text. Not legal advice."}