Close
Close

Washington enacts tax changes, including click-through nexus

Washington Gov. Jay Inslee signed a series of bills on July 1 resolving the Washington state budget. The legislation includes click-through nexus provisions, extends the existing economic nexus provisions to wholesalers with no physical presence in Washington for purposes of the state’s business and occupation (B&O) tax and repeals the preferential B&O tax rate applied to royalty income. These changes generally are effective Aug. 1, 2015, except for the nexus provisions, which take effect Sept. 1, 2015. In addition, Gov. Inslee signed legislation generally preserving certain industry-specific tax preferences, with varying effective dates.

Download the PDF.