Law Commons^™

Economic Nexus In Washington State: Defining Substantial Nexus, Armikka R. Bryant

Armikka R Bryant

This article was developed during Washington State’s 2010 legislative session. The purpose of the article is to explain the development of the concept of economic nexus that culminated in the state passing, as part of its 2010 budget package, a groundbreaking piece of legislation that fundamentally changed the state’s tax structure. I personally worked on drafting the legislation and seeing it through to adoption, on June 1, 2010, as well as drafted the administrative rules that eased the implementation process. Needless to say, I’ve been quite invested in this project. My personal feelings on the subject aside, this piece explores …