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.