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Nexus Standard for Wholesale Sales - Effective Sept. 1, 2015

Nexus Standard for “Click-Through” Retail Sales - Effective Sept. 1, 2015

 Note:  The citations below have not been updated for changes resulting from ESSB 6138 that goes into effect September 1, 2015.

 

Rules, Laws, and Other Information


Laws

 

Permanent Rules

  • 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

 

Excise Tax Advisories (ETA)

 

Tax Research Index

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