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The Scope Of Washington's Business And Occupation Tax, William L. Carter
The Scope Of Washington's Business And Occupation Tax, William L. Carter
Washington Law Review
For the privilege of engaging in business activities, Washington imposes a tax measured by the application of rates against value of products, gross proceeds of sales, or gross income of the business, as the case may be. Business is defined as including "all activities engaged in with the object of gain, benefit, or advantage to the taxpayer or to another person or class, directly or indirectly." This is an extremely broad base for taxation and, consequently, this tax has been one of great interest to the legislature, especially in recent years when it has provided considerable revenue for the state. …