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RCW
82.32.530
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 s 404
;
2003 c 168 s 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
.