2011 Litigation Changes Washington Nexus Landscape

In Lamtec Corp. v. Dep't of Revenue , 2011 Wash. LEXIS 77 (Wash. Jan. 20, 2011) , the Washington Supreme Court recently addressed the question of how much activity is required for a taxpayer to be considered to have nexus. The taxpayer, Lamtec Corp., sold products at wholesale to customers who placed...