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o. In-store stocking or manipulating products or goods, sold to and owned by a <br /> customer, regardless of where sale and delivery of the goods took place. <br /> p. Delivering goods in vehicles owned, rented, leased, used, or maintained by the <br /> person or another acting on its behalf <br /> q. Accepting or executing a contract with the city, irrespective of whether goods or <br /> services are delivered within or without the city, or whether the person's office or place <br /> of business is within or without the city. <br /> 4. If a person, or its employee, agent, representative, independent contractor, broker <br /> or another acting on the person's behalf, engages in no other activities in or with the city <br /> but the following, it need not register and obtain a 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 than <br /> those performing contracting or purchasing functions. <br /> c. Attending meetings, such as board meetings, retreats, seminars, and conferences, <br /> or other meetings wherein the person does not provide training in connection with <br /> 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 not <br /> used in the city. <br /> e. Attending, but not participating in, a"trade show" or "multiple vendor events." <br /> Persons participating at a trade show shall review the city's trade show or multiple <br /> vendor event ordinances. <br /> 5. A seller located outside the city merely delivering goods into the city by means of <br /> common carrier is not required to register and obtain a business license; provided, that it <br /> engages in no other business activities in the city. Such activities do not include those in <br /> subsection 4 of this definition. <br /> The city expressly intends that engaging in business include any activity sufficient to <br /> establish nexus for purposes of applying the tax under the law and the constitutions of the <br /> United States and the state of Washington. Nexus is presumed to continue as long as the <br /> taxpayer benefits from the activity that constituted the original nexus generating contact <br /> 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 (a) is <br /> physically present in the city, or (b) endeavors to maintain a share of the market within <br /> the city, or (c) avails itself of the economic benefits of the city. The city expressly intends <br /> that nexus extend to the limits allowed by law and the constitutions of the United States <br /> and the state of Washington. Nexus is presumed to continue as long as the taxpayer <br /> benefits from the activity that constituted the original nexus generating contact by <br /> subsequent contacts. <br /> "Extracting" is the activity engaged in by an extractor and is reportable under the <br /> extracting classification. <br /> Page 6 of 56 <br />