Nexus for Jan. 1, 2016 through Dec. 31, 2016

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting Jan. 1, 2016 through Dec. 31, 2016. If your business meets any of the following thresholds, your business must register and report for this period.


Retail sales tax

  • Physical presence in 2015 or 2016.


Retailing B&O tax

  • Physical presence in 2015 or 2016.


Wholesaling B&O tax

  • Physical presence in 2015 before Sept. 1, 2015.
  • You are an individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington in 2015 or 2016.
  • Meet at least one of the following thresholds in 2014 or 2015:
    • More than $267,000 of gross receipts (apportionable and wholesaling activities) sourced or attributed to Washington.
    • More than $53,000 of payroll in Washington.
    • More than $53,000 of property in Washington.
    • At least 25% of your total receipts, payroll, or property is in Washington.


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

  • You are an individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington in 2015 or 2016.
  • Meet at least one of the following thresholds in 2014 or 2015:
    • More than $267,000 of gross receipts (apportionable and wholesaling activities) sourced or attributed to Washington.
    • More than $53,000 of payroll in Washington.
    • More than $53,000 of property in Washington.
    • At least 25% of your total receipts, payroll, or property is in Washington.


More information

  • Effective Sept. 1, 2015, establishing nexus for wholesale sales changes from physical presence to economic nexus.
  • If you did not have nexus with Washington in 2015, and meet any of the thresholds in 2016, you must begin reporting after the threshold is met.
  • Engrossed Substitute Senate Bill 6138 (Chapter 5, Laws of 2015).
  • Trailing Nexus Special Notice.
  • Excise Tax Advisory (ETA) 3195.2020.