Trade shows

From the 2024 DOR Tax Exemption Study

; National Geographic Soc. v. California Bd. of Equalization, 430 U.S. 551, 561 (1977); Det. No. 88-368, 6 WTD 417 (1988).6 In Standard Pressed Steel, taxable nexus was established through the presence of a resident employee engineer who was not involved in sales, but only consulted with the customer regarding the customer's product needs. 419 U.S. at 560. For example, the Department has held infrequent visits to Washington customers by nonresident employees constituted sufficient nexus to allow the taxation of sales, even though the employees were not salespersons. Det. No. 88-368, 6 WTD 417 (1988). Where employees provided advice to customers regarding the safe handling of a product, such activity was also found to be important in maintaining sales into the state. Det. No. 91-213, 11 WTD 239 (1991). The Washington Supreme Court recently found that Commerce Clause requirements were satisfied by “the presence of activities within the state.” Lamtec Corp. v. Dep’t of Revenue, 170 Wn.2d 838, 850-51, 246 P.3d 788 (2011) (sending sales [employees] to Washington [to answer questions and provide information about products] two or three times a year during the period at issue is significa