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8. "Taxable in the customer location" means either that a taxpayer is <br />subject to a gross receipts tax in the customer location for the privilege <br />of doing business, or that the government where the customer is <br />located has the authority to subject the taxpayer to gross receipts tax <br />regardless of whether, in fact, the government does so. <br />H. Assignment or apportionment of revenue under this Section shall be made in <br />accordance with and in full compliance with the provisions of the interstate commerce <br />clause of the United States Constitution where applicable. <br />.078 Allocation and apportionment of printing and publishing income when <br />activities take place in more than one jurisdiction. <br />Notwithstanding RCW 35.102.130, effective January 1, 2008, gross income from the <br />activities of printing, and of publishing newspapers, periodicals, or magazines, shall be <br />allocated to the principal place in this state from which the taxpayer's business is <br />directed or managed. As used in this section, the activities of printing, and of publishing <br />newspapers, periodicals, or magazines, have the same meanings as attributed to those <br />terms in RCW 82.04.280(1) by the Department of Revenue. <br />.090 Exemptions. <br />A. Public utilities. This chapter shall not apply to any person in respect to a <br />business activity with respect to which tax liability is specifically imposed under <br />the provisions of [local utility tax cite]. <br />B. Investments - dividends from subsidiary corporations. (a) This chapter shall <br />not apply to amounts derived by persons, other than those engaging in banking, <br />loan, security, or other financial businesses, from investments or the use of <br />money as such, and also amounts derived as dividends by a parent from its <br />subsidiary corporations. <br />C. Insurance business. This chapter shall not apply to amounts received by any <br />person who is an insurer or their appointed insurance producer upon which a tax <br />based on gross premiums is paid to the state pursuant to RCW 48.14.020, and <br />provided further, that the provisions of this subsection shall not exempt any <br />bonding company from tax with respect to gross income derived from the <br />completion of any contract as to which it is a surety, or as to any liability as <br />successor to the liability of the defaulting contractor. <br />D. Employees: This chapter shall not apply to any person in respect to the person's <br />employment in the capacity as an employee or servant as distinguished from that <br />of an independent contractor. For the purposes of this subsection, the definition <br />of employee shall include those persons that are defined in the Internal Revenue <br />Code, as hereafter amended. A booth renter is an independent contractor for <br />purposes of this chapter. <br />E. Amounts derived from sale of real estate. This chapter shall not apply to <br />gross proceeds derived from the sale of real estate. This, however, shall not be <br />construed to allow an exemption of amounts received as commissions from the <br />sale of real estate, nor as fees, handling charges, discounts, interest or similar <br />financial charges resulting from, or relating to, real estate transactions. This <br />chapter shall also not apply to amounts received for the rental of real estate if the <br />28 <br />Draft B&O Ordinance Page 20 of 23 <br />