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9. Professional Employer Services. In computing the tax, a professional employer <br /> organization may deduct from the calculation of gross income the gross income of the <br /> business derived from performing professional employer services that is equal to the <br /> portion of the fee charged to a client that represents the actual cost of wages and salaries, <br /> benefits, workers' compensation, payroll taxes, withholding, or other assessments paid to <br /> or on behalf of a covered employee by the professional employer organization under a <br /> professional employer agreement. <br /> is hereby amended to read as follows: <br /> 3.24.100 Deductions. <br /> In computing the license fee or tax, there may be deducted from the measure of tax the <br /> following items: <br /> A. Deductions for Nonprofit Organizations or Nonprofit Corporations. <br /> 1. Membership Fees and Certain Service Fees by Nonprofit Youth Organization. For <br /> purposes of this section, "nonprofit youth organization" means a nonprofit organization <br /> engaged in character building of youth which is exempt from property tax under RCW <br /> 84.36.030. In computing tax due under this chapter, there may be deducted from the <br /> measure of tax all amounts received by a nonprofit youth organization: <br /> a. As membership fees or dues, irrespective of the fact that the payment of the <br /> membership fees or dues to the organization may entitle its members, in addition to other <br /> rights or privileges, to receive services from the organization or to use the organization's <br /> facilities; or <br /> b. From members of the organization for camping and recreational services provided <br /> by the organization or for the use of the organization's camping and recreational <br /> facilities. <br /> 2. Fees, Dues, Charges. In computing tax, there may be deducted from the measure <br /> of tax amounts derived from bona fide: <br /> a. Initiation fees; <br /> b. Dues; <br /> c. Contributions; <br /> d. Donations; <br /> e. Tuition fees; <br /> f. Charges made by a nonprofit trade or professional organization for attending or <br /> occupying space at a trade show, convention, or educational seminar sponsored by the <br /> nonprofit trade or professional organization, which trade show, convention, or <br /> educational seminar is not open to the general public; <br /> g. Charges made for operation of privately operated kindergartens; and <br /> h. Endowment funds. <br /> Page 51 of 56 <br />