Nexus Standard for Wholesale Sales - Effective Sept. 1, 2015
Nexus Standard for “Click-Through” Retail Sales - Effective Sept. 1, 2015
Businesses in Washington
Washington businesses earning apportionable income also “taxable in another state” must apportion income to Washington. Taxable in another state means that a business meets at least one of the following thresholds in a calendar year:
- Pay business activities tax in the other state or country
- A business entity is organized or commercially domiciled in the other state or country
- Have more than $53,000 of payroll in the other state or country
- Have more than $53,000 of property in the other state or country
- Have more than $267,000 of gross income in the other state or country
- Have at least 25 percent of your total property, payroll, or income in the other state or country
If you are eligible to apportion your income, you may reduce the amount of Washington tax you owe.
Note: In determining whether your business meets the gross income thresholds, you should also include income from wholesale sales sourced to Washington.
These thresholds are effective for 2015. Please use these figures until revised. Please see ETA 3195.2015 for previous years and more information.