Trade convention attendance/nexus

From the 2024 DOR Tax Exemption Study

82.32.531 - Trade convention attendance/nexus Description If a business has a physical presence in Washington, they must register with the department and report and pay any B&O, sales, and use taxes due. Attending one trade convention per calendar year does not create a physical presence unless the business makes retail sales at the trade convention. A trade convention is an exhibition for a specific industry or profession that is not marketed to the general public. Purpose To encourage participation in Washington trade conventions. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exclusion would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Due to the highly specific criteria and broad range of taxpayers it may apply to, the revenue impact of this estimate is indeterminate. Data Sources None Additional Additional Information Information Category: Busi