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 .