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  5. Nexus For Sept. 1, 2015 To Dec. 31, 2015

Nexus for Sept. 1, 2015 to Dec. 31, 2015

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

Changes that impact this period

Effective Sept. 1, 2015, the following changes took place:

  • Establishing nexus for wholesale sales changes from physical presence to economic nexus.
  • Click-through nexus presumption establishes physical presence.
  • The timeframe for establishing economic nexus changes from the current to the prior year.


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 before Sept. 1, 2015.
  • You are an individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington in 2014 or 2015.
  • Meet at least one of the following thresholds in 2014:
    • More than $267,000 of gross receipts (apportionable and wholesaling activities) sourced or attributed to Washington.
    • More than $53,000 of payroll in Washington.
    • More than $53,000 of property in Washington.
    • At least 25% of your total receipts, payroll, or property is in Washington.


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

  • You are an individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington in 2014 or 2015.
  • Meet at least one of the following thresholds in 2014:
    • More than $267,000 of gross receipts (apportionable and wholesaling activities) sourced or attributed to Washington.
    • More than $53,000 of payroll in Washington.
    • More than $53,000 of property in Washington.
    • At least 25% 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.
  • Engrossed Substitute Senate Bill 6138 (Chapter 5, Laws of 2015).
  • Trailing Nexus Special Notice.
  • Excise Tax Advisory (ETA) 3195.2020.