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.076 Assignment of gross income derived from intangibles. <br />Gross income derived from the sale of intangibles such as royalties, trademarks, <br />patents, or goodwill shall be assigned to the jurisdiction where the person is domiciled <br />(its headquarters is located). <br />.077 Allocation and apportionment of income when activities take place in more <br />than one jurisdiction. <br />Gross income, other than persons subject to the provisions of chapter 82.14A RCW, <br />shall be allocated and apportioned as follows: <br />A. Gross income derived from all activities other than those taxed as service or <br />royalties under [insert city code reference to .050(1)(g)] shall be allocated <br />to the location where the activity takes place. <br />B. In the case of sales of tangible personal property, the activity takes place where <br />delivery to the buyer occurs. <br />C. In the case of sales of digital products, the activity takes place where delivery to <br />the buyer occurs. The delivery of digital products will be deemed to occur at: <br />1. The seller's place of business if the purchaser receives the digital <br />product at the seller's place of business; <br />2. If not received at the seller's place of business, the location where the <br />purchaser or the purchaser's donee, designated as such by the <br />purchaser, receives the digital product, including the location indicated <br />by instructions for delivery to the purchaser or donee, known to the <br />seller; <br />3. If the location where the purchaser or the purchaser's done receives the <br />digital product is not known, the purchaser's address maintained in the <br />ordinary course of the seller's business when use of this address does <br />not constitute bad faith; <br />4. If no address for the purchaser is maintained in the ordinary course of <br />the seller's business, the purchaser's address obtained during the <br />consummation of the sale, including the address of a purchaser's <br />payment instrument, if no other address is available, when use of this <br />address does not constitute bad faith; and <br />5. If no address for the purchaser is obtained during the consummation of <br />the sale, the address where the digital good or digital code is first made <br />available for transmission by the seller or the address from which the <br />digital automated service or service described in RCW 82.04.050 (2)(g) <br />or (6)(b) was provided, disregarding for these purposes any location <br />that merely provided the digital transfer of the product sold. <br />Draft B&O Ordinance Page 17 of 23 <br />25 <br />