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.