§ 82-32-530

RCW 82.32.530Seller 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.