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business of making sales at wholesale or retail using an <br /> office, store or other outlet within this city and maintains <br /> another equivalent facility elsewhere in Washington, may <br /> allocate the gross proceeds of sales to the office, store or <br /> outlet in Washington where the predominant selling activity <br /> occurs. When comparable selling activity and a complete <br /> transaction occurs at a warehouse, distribution center, or <br /> other place for storage of goods, that location may be <br /> considered the equivalent of an office, store, or other <br /> outlet. Delivery of goods, without accompanying selling <br /> activity such as solicitation, shall not constitute a <br /> determining element in affecting a transaction. <br /> C. Allocation Principles--Motor Carriers of Freight for <br /> Hire. The following allocation principles apply to a motor <br /> carrier of freight for hire when two or more Washington <br /> cities impose a license fee or tax for the act or privilege <br /> of engaging in business activities, and; each city has a <br /> basis in local activity for imposing its tax; and the gross <br /> receipts of the motor carrier measured by all taxing cities, <br /> added together, would exceed the taxpayer's gross receipts: <br /> 1. Such a taxpayer, who maintains an office or <br /> terminal within this city and also elsewhere, may <br /> allocate the taxpayer's gross receipts by <br /> individual transactions, to the office or terminal <br /> at which the transportation serves commence; <br /> 2 . Such a taxpayer, who maintains an office or <br /> terminal within Everett and solicits orders and <br /> engages in business activity in another city that <br /> is a significant factor in holding the market <br /> there, may allocate the gross receipts of such <br /> transactions equally between this city and the <br /> city providing the local market; <br /> 3 . Such a taxpayer, who maintains no office or <br /> terminal within Everett but solicits orders and <br /> engages in business activity here that is a <br /> significant factor in holding its market in <br /> Everett, may allocate the gross receipts of such <br /> business activity equally between this city and <br /> the city where the office or terminal is located; <br /> 4 . Gross receipts of such a taxpayer that are not <br /> attributable to transportation services, such as <br /> investment income, truck repair, and rental of <br /> equipment, shall be allocated to the office or <br /> terminal conducting such activities; and <br /> 5. No allocation of the gross receipts of such a <br /> taxpayer shall be made on the account of the use <br /> of city streets or highways when no pick-up or <br /> delivery occurs there. <br /> 16 <br />