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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Physical presence nexus
Physical presence is a nexus standard that requires only more than the slightest presence.
Physical presence nexus creating activities include, but are not limited to:
- Having an employee working in the state.
- Having real or tangible personal property in the state.
- Having a stock of goods in Washington, including inventory held by a marketplace facilitator or another third party representative.
- Renting or leasing tangible personal property in Washington.
- Having an agent or third-party representative engage in activities that are significantly associated with establishing or maintaining a market in the state.
- Soliciting sales in Washington through employees or other representatives.
- Installing or assembling goods in Washington, either by employees or other representatives.
- Constructing, installing, repairing, or maintaining real or tangible personal property in Washington, either by employees or other representatives.
- Providing services in Washington, such as accepting returns or providing product training, either by employees or other representatives.
- Delivering goods into Washington other than by mail or common carrier, including using the seller’s own vehicles.
- Having an exhibit at a trade show to maintain or establish a market in the state, except as provided in our Special Notice titled Trade Convention Exception from Nexus for Retail Sales.
