Gross Receipts:
Washington DOR Proposes Rule Implementing B&O Tax Workforce Education Surcharges
Proposed Reg. Section 458-20-NEW Workforce education investment surcharge, Wash. Dept. of Rev. (7/28/21). Following the initial enactment of Washington’s three-tiered state business and occupation (B&O) tax “workforce education surcharges” in 2019 [see E2SHB 2158 (2019) for more details on these 2019 law changes] and subsequently enacted legislation [see ESSB 6492 (2020) and previously issued Multistate Tax Alert for more details on these 2020 law changes] that modified and delayed the effective date of the workforce education surcharges on select advanced computing businesses to April 1, 2020, the Washington Department of Revenue has proposed a new administrative rule that provides information about the taxability of, and surcharge imposed on, select advanced computing businesses as described in Wash. Rev. Code section 82.04.299. Written comments on the proposal must be submitted by September 15, 2021, and a virtual public hearing is scheduled for September 8, 2021. Please contact us with any questions.
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