Map physical presence
Reviews employees, agents, inventory, facilities, equipment, deliveries, and other in-state activity.
Capability preview
Out-of-state businesses can trip Washington's nexus rules through physical presence or receipts. This preview explains the nexus capability used when evaluating a VDA; the working questionnaire and personalized result stay inside the portal.
Employees, agents, inventory (including marketplace warehouses), equipment, or an office in Washington establish substantial nexus immediately — no dollar threshold.
No physical presence? Nexus still attaches once cumulative Washington-attributed gross receipts exceed $100,000 in the current or prior calendar year (RCW 82.04.067).
Nexus brings B&O tax on gross receipts by classification, possible sales tax collection, state registration, and — in about 50 cities — separate local B&O and license obligations.
Within VDA, this capability brings the business's Washington footprint, receipts, sales channels, registration status, and lookback period together before identifying the obligations that need review.
The working interface lives in the client portal
This public page shows capabilities and deliverables only. It does not ask client questions, accept documents, or calculate a personalized result.
Reviews employees, agents, inventory, facilities, equipment, deliveries, and other in-state activity.
Compares Washington-attributed receipts for the current and prior calendar years with the statutory threshold.
Separates B&O registration, retail sales tax collection, marketplace activity, and local licensing considerations.
Uses the activity start date and registration status to show when voluntary disclosure or another corrective path needs review.
If nexus attached in a prior year and the business never registered, Washington's Voluntary Disclosure Program waives the unregistered-business and late-payment penalties and limits the lookback to four years plus the current one — but only if you apply before the Department finds you. Our VDA workflow preview explains how eligibility, exposure, evidence, and the filing package are handled inside a client account.
Preview the VDA workflow