Welcome to Washington State (Even if You Never Bother to Visit)

To level the playing field for Washington-based companies, Washington has extended its business and occupation tax to out-of-state companies under new economic nexus standards and has also adopted single sales factor apportionment. In this article, Garry Fujita, of Davis Wright Tremaine, explains how receipts are now allocated under the state's apportionment formula and how economic nexus is determined.

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