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Washington Appeals Board Finds Out-of-State Amazon Seller Had State Nexus, Affirms Sales, B&O Tax Assessments

May 24, 2022, 5:00 AM

The Washington Board of Tax Appeals (BTA) March 30 found Taxpayer, a New York corporation, was responsible for Washington’s business and occupation and uncollected retail sales tax. Taxpayer, who had no employees in the state, sold products to consumers in Washington over the internet, specifically through Amazon. The Department of Revenue informed Taxpayer that its activities in Washington constituted physical presence in the state and assessed sales and use and excise tax, interest, and penalties. Taxpayer appealed, arguing that its only nexus with Washington was indirect and without knowledge, and the tax imposition was unjust and unfair. The BTA found: ...