Lamtec Corporation, a company which manufactures insulation and vapor barriers, has been ruled to have created nexus by making several visits to the state of Washington, although they did not have a permanent place of business or storage within the state.
The visits made to Washington by Lamtec’s representatives were for the purpose of building and maintaining customer relationships and to sustain its market in Washington. As such, the company, which is incorporated in New Jersey, is subject to Washington’s Business and Occupation tax.
RIA News Headlines – 1/24/11
Lamtec Corp. v. Wash. Dept. of Rev., Wash. S. Ct., Dkt. No. 83579-9, 01/20/2011