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December 19, 2008

Det. No. 08-0117, 27 WTD 239 (2008) An out-of-state manufacturer, who sent a salesman into Washington to call on customers, protests an assessment of business and occupation tax, penalties, and interest.  The taxpayer claims that the salesman’s trips to Washington every two or three years were insufficient contact to create taxable nexus.  We deny the taxpayer’s petition.













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