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82.32.530 Seller nexus.

WA Rev Code § 82.32.530 (2019) (N/A)
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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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82.32.525 Purchaser's cause of action for over-collected sales or use tax.
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82.32.531 Nexus—Trade convention attendance or participation.