82.32.530 - Seller nexus.

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.