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barbers, baseball clubs and other sports organizations, chemists, consultants,
<br /> psychologists, court reporters, dentists, doctors, detectives, laboratory operators,
<br /> teachers, and veterinarians.
<br /> I. Meeting with customers or potential customers, even when no sales or
<br /> orders are solicited at the meetings.
<br /> m. Conducting training or other educational services for employees, agents,
<br /> representatives, independent contractors, brokers or others, domiciled or
<br /> operating on a job in the city, acting on its behalf, or for customers or potential
<br /> customers.
<br /> n. Investigating, resolving, or otherwise assisting in resolving customer
<br /> complaints.
<br /> o. In-store stocking or manipulating products or goods, sold to and owned by
<br /> a customer, regardless of where sale and delivery of the goods took place.
<br /> p. Delivering goods in vehicles owned, rented, leased, used, or maintained
<br /> by the person or another acting on its behalf.
<br /> q. Accepting or executing a contract with the city, irrespective of whether
<br /> goods or services are delivered within or without the city, or whether the person's
<br /> office or place of business is within or without the city.
<br /> 4. If a person, or its employee, agent, representative, independent
<br /> contractor, broker or another acting on the person's behalf, engages in no other
<br /> activities in or with the city but the following, it need not register and obtain a
<br /> business license and pay tax:
<br /> a. Meeting with suppliers of goods and services as a customer.
<br /> b. Meeting with government representatives in their official capacity, other
<br /> than those performing contracting or purchasing functions.
<br /> c. Attending meetings, such as board meetings, retreats, seminars, and
<br /> conferences, or other meetings wherein the person does not provide training in
<br /> connection with tangible personal property sold by the person or on its behalf.
<br /> d. Renting tangible or intangible property as a customer when the property is
<br /> not used in the city.
<br /> e. Attending, but not participating in, a "trade show" or "multiple vendor
<br /> events." Persons participating at a trade show shall review the city's trade show
<br /> or multiple vendor event ordinances.
<br /> 5. A seller located outside the city merely delivering goods into the city by
<br /> means of common carrier is not required to register and obtain a business
<br /> license; provided, that it engages in no other business activities in the city.
<br /> The city expressly intends that engaging in business include any activity
<br /> sufficient to establish nexus for purposes of applying the tax under the law and
<br /> the constitutions of the United States and the state of Washington. Nexus is
<br /> presumed to continue as long as the taxpayer benefits from the activity that
<br /> constituted the original nexus generating contact or subsequent contacts.
<br /> A person is present "in the city" if, whether itself or by its employees, agents,
<br /> representatives, independent contractors, brokers or others acting on its behalf, it
<br /> (a) is physically present in the city or, (b) endeavors to maintain a share of the
<br /> market within the city or, (c) avails itself of the economic benefits of the city. The
<br /> city expressly intends that nexus extend to the limits allowed by law and the
<br /> constitutions of the United States and the state of Washington. Nexus is
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