Nexus for 2009 and Prior

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for 2009 and prior years. If your business meets any of the following thresholds, your business must register and report for this period.

Retail sales tax

• Physical presence in 2009 or previous 5 years.
  

Retailing B&O tax

• Physical presence in 2009 or previous 5 years.
  

Wholesaling B&O tax

• Physical presence in 2009 or previous 5 years.
  

Service and other activities (and other apportionable activities) B&O tax

• Physical presence in 2009 or previous 5 years.