Stevedoring

From the 2024 DOR Tax Exemption Study

Det. No. 18-0327, 43 WTD 8 (May 7, 2024) 12 Additionally, RCW 82.04.460(1) requires “any person earning apportionable income taxable under this chapter and also taxable in another state must, for the purpose of computing tax liability under this chapter, apportion to this state, in accordance with RCW 82.04.462, that portion of the person’s apportionable income derived from business activities performed within this state.” (Emphasis added.) Rule 19402(106)(h)(i) defines “taxable in another state” to mean either: (A) The taxpayer is subject to a business activities tax by another state on the taxpayer’s income received from engaging in apportionable activity; or (B) The taxpayer is not subject to a business activities tax by another state on the taxpayer’s income received from engaging in apportionable activity, but the taxpayer meets the substantial nexus thresholds described in WAC 458-20-19401 for that state. Substantial nexus exists where, in the current or immediately preceding calendar year, a person is: (i) An individual and is a resident or domiciliary of this state; (ii) A business entity and is organized or commercially domiciled in this state; or (iii) A nonresident indiv