{
  "batch": "872-washington-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r872_washington_creator_tax_treatment_wa_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] Washington: statutory code index",
      "summary": "[Unverified - being checked] Washington's statutes are published on the official Office of the Code Reviser site at apps.leg.wa.gov under the Revised Code of Washington (RCW) index page listing titles including Title 82 Excise Taxes and Title 82A Income Tax.",
      "body": "Washington's statutes are published on the official Office of the Code Reviser site at apps.leg.wa.gov under the Revised Code of Washington (RCW) index page listing titles including Title 82 Excise Taxes and Title 82A Income Tax.\n\nWhat Washington State Legislature actually says:\n\n“Revised Code of Washington (RCW)”\n\nNote: Anchor record for Washington statutory code.",
      "source_type": "official",
      "source_link": "https://apps.leg.wa.gov/rcw/",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Washington State Legislature",
      "evidence_quote": "Revised Code of Washington (RCW)",
      "volatility": "low",
      "from_batch": "872-washington-creator-tax-treatment",
      "subject": "Washington",
      "topic": "statutory code index",
      "applies_to_country": "us",
      "applies_to_scope": "Washington state",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r872_washington_creator_tax_treatment_wa_dor_individual_income_tax",
      "category": "Business",
      "title": "Washington: individual income tax",
      "summary": "Washington does not currently have an individual income tax, though beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.",
      "body": "Washington does not currently have an individual income tax, though beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million.\n\nWhat Washington Department of Revenue actually says:\n\n“Washington does not currently have an individual income tax.”\n\nNote: Source states Washington currently has no individual income tax and establishes a future tax starting 2028.",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/taxes-rates/income-tax",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Washington does not currently have an individual income tax.",
      "volatility": "medium",
      "from_batch": "872-washington-creator-tax-treatment",
      "subject": "Washington",
      "topic": "individual income tax",
      "applies_to_country": "us",
      "applies_to_scope": "Washington state",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r872_washington_creator_tax_treatment_wa_dor_bo_tax",
      "category": "Business",
      "title": "Washington: business and occupation tax",
      "summary": "Most businesses in Washington are subject to a gross receipts tax known as business and occupation (B&O) tax, which is calculated on the total value of products sold or total income earned without allowing deductions for business expenses.",
      "body": "Most businesses in Washington are subject to a gross receipts tax known as business and occupation (B&O) tax, which is calculated on the total value of products sold or total income earned without allowing deductions for business expenses.\n\nWhat Washington Department of Revenue actually says:\n\n“Most businesses in Washington are subject to a gross receipts tax known as business and occupation (B&O) tax.”\n\nNote: Applies to sole proprietors and creators conducting business in Washington.",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/taxes-rates/business-occupation-tax",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Most businesses in Washington are subject to a gross receipts tax known as business and occupation (B&O) tax.",
      "volatility": "low",
      "from_batch": "872-washington-creator-tax-treatment",
      "subject": "Washington",
      "topic": "business and occupation tax",
      "applies_to_country": "us",
      "applies_to_scope": "Washington state",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}