Nexus for Jan. 1, 2011 through Dec. 31, 2014

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period from January 1, 2011 through December 31, 2014. If your business meets any of the following thresholds, your business must register and report for this period.

Changes that impact this period

The economic thresholds for receipts, payroll, and property are adjusted. See Excise Tax Advisory (ETA) 3195.2020.

Retail sales tax

• Physical presence in the current or prior year.
  

Retailing B&O tax

• Physical presence in the current or prior year.
  

Wholesaling B&O tax

• Physical presence in the current or prior year.
  

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

You meet at least one of the following thresholds in the current or prior year:

• An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington.
• More than $250,000 of gross apportionable receipts attributed to Washington in 2011 and 2012, $267,000 in 2013 and 2014.
• More than $50,000 of payroll in Washington in 2011 and 2012, $53,000 in 2013 and 2014.
• More than $50,000 of property in Washington in 2011 and 2012, $53,000 in 2013 and 2014.
• 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 the prior year, and meet any of the thresholds in the current year, you must begin reporting after the threshold is met.
• Second Engrossed Substitute Senate Bill 6143 (Chapter 23, Laws of 2010).
• Trailing Nexus Special Notice.