Nexus for June 1, 2010 through Dec. 31, 2010

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting June 1, 2010 through December 31, 2010. If your business meets any of the following thresholds, your business must register and report for this period.

Changes that impact this period

Effective June 1, 2010, the economic nexus standard is introduced. Therefore, establishing nexus for the service and other activities and other apportionable activities B&O tax classifications changes from physical presence to economic nexus.

Retail sales tax

  • Physical presence in 2009 or 2010.

Retailing B&O tax

  • Physical presence in 2009 or 2010.

Wholesaling B&O tax

  • Physical presence in 2009 or 2010.

Service and other activities (and other apportionable activities) B&O tax

You meet at least one of the following thresholds in 2009 or 2010:

  • An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington.
  • More than $250,000 of gross apportionable receipts attributed to Washington.
  • More than $50,000 of payroll in Washington.
  • More than $50,000 of property in Washington.
  • At least 25 percent of your total receipts, payroll, or property is in Washington.

More information

  • You look at the current year to determine whether you meet an economic nexus threshold. Trailing Nexus extends nexus to the following year.
  • Second Engrossed Substitute Senate Bill 6143 (Chapter 23, Laws of 2010).
  • Excise Tax Advisory (ETA) 3195.2020.