Washington Enacts Tax Changes, Including Click-Through Nexus

On July 1, Washington Governor Jay Inslee signed a series of bills 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 & Occupation (B&O) tax, and repeals the preferential B&O tax rate applied to royalty income.¹ These changes generally are effective August 1, 2015, except for the nexus provisions which take effect September 1, 2015. In addition, Governor Inslee signed legislation generally preserving certain industry-specific tax preferences, with varying effective dates.²

Sales and Use Tax Click-Through Nexus