1. Home
  2. Education
  3. Industry Guides
  4. Out State Businesses Reporting Thresholds And Nexus Archive
  5. Nexus For Jan. 1, 2018 Through Sept. 30, 2018

Nexus for Jan. 1, 2018 through Sept. 30, 2018

The following nexus and reporting thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting Jan. 1, 2018 through Sept. 30, 2018. 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 2017 or 2018.

Retailing B&O tax

You meet at least one of the following thresholds:

  • Physical presence in 2017 or 2018.
  • More than $267,000 of gross receipts sourced or attributed to Washington in 2017, $285,000 in 2018.
  • At least 25 percent of the total receipts is in Washington.

Wholesaling B&O tax

You meet at least one of the following thresholds:

  • You are an individual that is a resident of Washington or an entity that is organized or commercially domiciled in Washington in 2017 or 2018.
  • More than $267,000 of gross receipts sourced or attributed to Washington in 2017, $285,000 in 2018.
  • More than $53,000 of payroll in Washington in 2017, $57,000 in 2018.
  • More than $53,000 of property in Washington in 2017, $57,000 in 2018.
  • At least 25 percent of your total receipts, payroll, or property is in Washington in 2017 or 2018.


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

You meet at least one of the following thresholds:

  • An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington in 2017 or 2018.
  • More than $267,000 of gross receipts sourced or attributed to Washington in 2017, $285,000 in 2018.
  • More than $53,000 of payroll in Washington in 2017, $57,000 in 2018.
  • More than $53,000 of property in Washington in 2017, $57,000 in 2018.
  • At least 25 percent of your total receipts, payroll or property is in Washington in 2017 or 2018.

More information

  • Effective Jan. 1, 2018, retailers without a physical presence in Washington and $10,000 or more in retail sales during the current or prior calendar year were required to elect to do one of the following:
    • Collect retail sales tax on sales delivered to Washington consumers.
    • Follow use tax notice and reporting requirements provided in Engrossed House Bill 2163 (Chapter 28, Laws of 2017).
  • Contact the Department regarding your registration or reporting requirements prior to registering if you are a remote seller without physical presence in Washington and your business has $10,000 or more in retail sales delivered or sourced to Washington in 2017 or through Sept. 30, 2018.
  • If you did not have nexus with Washington in 2017, and meet any of the thresholds in 2018, you must begin reporting after the threshold is met. For example, the business only owes B&O tax on its Washington receipts that exceed the $285,000 threshold in 2018.
  • In determining whether a business has exceeded a receipts threshold, apportionable income attributed to Washington is included along with retail and wholesale sales sourced to this state.
  • Engrossed House Bill 2163 (Chapter 28, Laws of 2017).