Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.
Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.
A person has nexus with Washington for a calendar year if they meet an applicable nexus standard (described in RCW 82.04.067) during the calendar year, or if they met one in the previous calendar year.
Nexus continues even after a person stops activities that originally established nexus. This is often referred to as “trailing nexus.” This one-year trailing nexus concept applies to all taxes you report on the excise tax return, including retail sales tax.
The one-year trailing nexus is effective as of June 1, 2010, for all taxes you report on the excise tax return.
Call us at 360-705-6705 or visit dor.wa.gov.
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