82.32.525  <<  82.32.530 >>   82.32.531

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.

NOTES:

Retroactive effective dateEffective date2004 c 153: See note following RCW 82.08.0293.
Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
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