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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 which is “taxable in another state” must apportion the income between Washington and other states and countries. Taxable in another state means that a business meets at least one of the following thresholds:

  • Is subject to a business activities tax in another state or country
  • on its income from apportionable activities during the current year,
  • Is organized or commercially domiciled¬† in another state or country
  • during the current year,
  • Had more than $53,000 of payroll in another state or country during the prior year,
  • Had more than $53,000 of property in another state or country
  • during the prior year,
  • Had more than $267,000 of gross receipts in the other state or country
  • during the prior year, or
  • Had at least 25 percent of its total property, payroll, or receipts in another state or country during the prior year.

If you are eligible to apportion your income, you may reduce the amount of Washington tax you owe. If you do not meet any of the above thresholds, then your gross income is taxable in Washington and may not be apportioned.

These thresholds are effective for 2015. Please use these figures until revised. Please see ETA 3195.2015 for previous years and more information.

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