Washington ~ Business and Occupation Tax: Nonresident Representative Created Nexus

A nonresident representative of an out-of-state trailer manufacturer created nexus for Washington business and occupation (B&O) tax purposes by his in-state activities. The representative visited customers in Washington and drove a truck bearing the manufacturer’s logo to make deliveries. In addition, the evidence showed that the manufacturer’s customers had to inspect the trailers upon receiving them in Washington and, thus, the manufacturer was deemed to deliver goods into Washington.

Determination No. 14-0417, Washington Department of Revenue, September 30, 2015, ¶203-946

 

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Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

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