CCH Tax Day Report
An out-of-state company that sold gluten-free bread to retailers and individual customers had substantial nexus with Washington for purpose of business and occupation (B&O) tax and litter tax because the company had a resident broker selling the bread to Washington distributors. The broker solicited sales in Washington and performed significant activities designed to establish and maintain customer relationships.
Determination No. 15-0340, Washington Department of Revenue, September 30, 2016, ¶204-119