According to a Special Notice Bullentin (June 22, 2010) published by the Washington State Department of Revenue, the Second Engrossed Substitute Senate Bill 6143, Part VII(Chapter 23, Laws of 2010 1st Special Session) clarifies that:

• Corporate directors, while acting in that capacity, are not considered employees of the corporation whose board they serve on; and
• Amounts received by an individual from a corporation for serving as a member of the board of directors are subject to the B&O tax effective July 1, 2010.

For more information, see Washington Administrative Code section 458-20-138.