RCW 82.32.530: Seller nexus.

RCWs > Title 82 > Chapter 82.32 > Section 82.32.530

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82.32.525 << 82.32.530 >> 82.32.531

PDFRCW 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.