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Trailing Nexus in Washington State


 Trailing nexus.

Any person or business with substantial nexus (connection) with the state of Washington is required to collect and remit Washington business and occupation (B&O) tax and sales and use tax. Effective June 1, 2010, anyone having substantial nexus in any tax year is considered to have substantial nexus for the following tax year. This is known as trailing nexus.

The Washington State Department of Revenue clarifies that nexus continues for the remainder of the calendar year and the following calendar year when one of the following nexus standards is met:

  • For other business activities, nexus is based on the business having a physical presence in Washington (RCW 82.04.067(6)).”

Additional information is available in this Special Notice and the above links.

Businesses with nexus in multiple states can simply compliance by implementing an automated solution. Learn more.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.