Washington Appellate Court Says Costs of Performance Sourcing Applies Under Prior B&O Tax Law

In a case involving a company providing administrative services to customers nationwide and having a major in-state office, a Washington Court of Appeals held that the company’s service income factor under former business and occupation (B&O) tax law provisions in effect for the 2013 through 2017 tax years at issue must be calculated based on its costs of performance rather than the location of its customers.

Source Deloitte

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