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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