Washington Code 82.04.2905 – Tax on providing day care
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Upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours; as to such persons the amount of tax with respect to such business shall be equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.
[ 1998 c 312 § 7.]
NOTES:
Effective date—Savings—1998 c 312: See notes following RCW 82.04.332.
Terms Used In Washington Code 82.04.2905
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080