Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.

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.