Nexus for Jan. 1, 2017 through June 30, 2017

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting Jan. 1, 2017 through June 30, 2017. If your business meets any of the following thresholds, your business must register and report for this period.

Retail sales tax

• Physical presence in 2016 or 2017
  

Retailing B&O tax

• Physical presence in 2016 or 2017
  

Wholesaling 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; or
• You meet at least one of the following thresholds in 2015 or 2016:
  • 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 percent 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; or
• You meet at least one of the following thresholds in 2015 or 2016:
  • 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 percent of your total receipts, payroll, or property is in Washington.
    

More information

• If you did not have nexus with Washington in 2016, and meet any of the thresholds in 2017, 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.