2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.32 General administrative provisions.
82.32.530 Seller nexus.
RCW 82.32.530 Seller nexus.
The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.
[2004 c 153 § 404; 2003 c 168 § 213.]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
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