Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.32: GENERAL ADMINISTRATIVE PROVISIONS/§ 82.32.530
Washington Statutes

§ 82.32.530 — Seller nexus.

Washington § 82.32.530
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.32GENERAL ADMINISTRATIVE PROVISIONS

This text of Washington § 82.32.530 (Seller nexus.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.32.530 (2026).

Text

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. 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 .

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Related

§ 82.08.0293
Washington § 82.08.0293
§ 82.08.010
Washington § 82.08.010

Legislative History

[2004 c 153 s 404;2003 c 168 s 213.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.32.530, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.32.530.