Washington ~ Sales and Use Tax: Rule on Interstate Sales Revised

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



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