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. (4/6/22). 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. The proposal also reflects recently enacted legislation [see SB 5799 (Chap. 170) for more details on this new law], which exempts certain provider clinics offering primary care, multispecialty and surgical services from the surcharge. A virtual public hearing on this proposal is scheduled for May 10, 2022, and written comments are also being accepted. Please contact us with any questions.
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