Nexus for Jan. 1, 2015 through Aug. 31, 2015

The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting Jan. 1, 2015 through Aug. 31, 2015. If your business meets any of the following thresholds, your business must register and report for this period.

Retail sales tax

• Physical presence in 2014 or 2015.
  

Retailing B&O tax

• Physical presence in 2014 or 2015.
  

Wholesaling B&O tax

• Physical presence in 2014 or through August 31, 2015.
  

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

You meet at least one of the following thresholds in 2014 or 2015:

• An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington.
• More than $267,000 of gross apportionable receipts 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 2014, and meet any of the thresholds in 2015, you must begin reporting after the threshold is met.
• Second Engrossed Substitute Senate Bill 6143 (Chapter 23, Laws of 2010).
• Trailing Nexus Special Notice.
• Excise Tax Advisory (ETA) 3195.2020.