Washington ~ Sales and Use, Business and Occupation Taxes: Out-of-State Taxpayer’s Payments to Independent Contractors Exceeding Payroll Threshold Established Nexus

An out-of-state taxpayer that hired independent audio visual contractors to provide temporary services at events of the taxpayer’s Washington customers was subject to business and occupation tax because the taxpayer had substantial economic nexus with Washington because its payments to the contractors exceeded the statutory payroll threshold. The taxpayer argued [...]