The Washington Department of Revenue has revised an excise tax rule on the interstate sale of tangible personal property to reflect previously enacted legislation. The department may not make a nexus determination for sales tax or business and occupation (B&O) tax purposes based solely on the attendance or participation of one or more representatives of a person at a single trade convention per calendar year in Washington. The exclusion does not apply to persons making retail sales at a trade convention or taking orders for products where receipt will occur at a subsequent time.
Subscribers can view the rule.
WAC 458-20-193, Washington Department of Revenue, effective May 20, 2017