WA SB5457

Radio and television broadcasters in Washington will be taxed at 0.484% of gross income, with this provision moved to a new dedicated section of RCW 82.04

Broadcasters may exclude network, national, and regional advertising revenue from their taxable gross income using either a standard deduction published by the Department of Revenue or through individual itemization

The standard deduction will be based on U.S. Census Bureau economic census data, updated on September 30, 2025, and every five years thereafter

Stations using itemization may exclude out-of-state audience revenue based on signal strength contour measurements specific to AM radio, FM radio, and various television channel ranges

Effective date: July 27, 2025