(1) For purposes of the taxes imposed or authorized under chapters 82.04, 82.08, 82.12, and 82.14 RCW, the department may not make a determination of nexus based solely on the attendance or participation of one or more representatives of a person at a single trade convention per year in Washington state in determining if such person is physically present in this state for the purposes of establishing substantial nexus with this state. (2) Subsection (1) of this section does not apply to persons making retail sales at a trade convention, including persons taking orders for products or services where receipt will occur in Washington state. (3) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise. (a) "Not marketed to the general public" means that the sponsor of a trade convention limits its marketing efforts for the trade convention to its members and specific invited guests of the sponsoring organization. (b) "Physically present in this state" and "substantial nexus with this state" have the same meaning as provided in RCW 82.04.067. (c) "Trade convention" means an exhibition for a specific industry or profession, which is not marketed to the general public, for the purposes of: (i) Exhibiting, demonstrating, and explaining services, products, or equipment to potential customers; or (ii) The exchange of information, ideas, and attitudes in regards to that industry or profession. [ 2016 c 137 s 3.]
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