Washington State Sales Tax: Do Businesses Without Physical Presence Need to Register and File?
An Arizona company consulted an external CPA about Washington State sales tax obligations and was told it must register and file sales tax even without physical presence. The business doubts this and seeks confirmation.
We are a company headquartered in Arizona and currently have no physical nexus in Washington State. Our external accounting firm's tax experts have informed us that there is a new law in Washington State requiring us to collect and remit sales tax. They stated that Washington State now requires sales tax to be based on the delivery point (which I agree with) and that even without physical nexus in the state, collection and remittance of sales tax is still required (which I disagree with). I have reviewed the tax information on Washington State's official website but have not found relevant basis. Most of our sales are wholesale to Washington State, but occasionally we have retail sales. Can anyone confirm whether our tax professionals' claim is correct? We really do not want to register in Washington State and file sales tax returns.