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What rules and laws are changed by economic nexus standards?


Permanent Rules (pdf)

  • WAC 458-20-19401 (Rule 19401) – Minimum nexus thresholds for apportionable activities. This rule describes minimum nexus thresholds effective June 1, 2010.
  • WAC 458-20-19402 (Rule 19402) – Single factor receipts apportionment - Generally
  • WAC 458-20-19403 (Rule 19403) – Apportionable royalty receipts attribution
  • WAC 458-20-19404 (Rule 19404) – Financial institutions - Income apportionment
  • WAC 458-20-19405 (Rule 19405) – CPI-U adjustments to minimum nexus thresholds for apportionable activities

Nexus rule information

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Apportionable income
Businesses outside of Washington
Businesses in Washington