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WAC 458-20-236

Baseball clubs and other sport organizations.

Business and Occupation Tax
Baseball clubs and other sport organizations are taxable under the classification of service and other business activities upon the total income derived from games for which such clubs are the sponsors or hosts, even though a fixed amount or a certain percentage of such income is paid to another team or club.
Conversely, amounts received by baseball clubs or other sport organizations as their share of the proceeds from games for which they are not the sponsor or host may be excluded from the measure of tax.
Issued July 1, 1956.
[Order ET 70-3, ยง 458-20-236 (Rule 236), filed 5/29/70, effective 7/1/70.]
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