Nexus for Jan. 1, 2010 through May 31, 2010

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting January 1, 2010 through May 31, 2010. 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 2010
  

Retailing B&O tax

• Physical presence in 2009 or 2010
  

Wholesaling B&O tax

• Physical presence in 2009 or 2010
  

Service and Other Activities (and other Apportionable activities) B&O tax

• Physical presence in 2009 or 2010