No Washington B&O nexus for out-of-state seller delivering products into the state on leased railcars
The mere presence of leased railroad cars to deliver an out-of-state seller's product to Washington customers is insufficient in-state activity to create nexus for Washington B&O tax purposes. [Sage V Foods, LLC v. Washington Dept. of Revenue, Board of Tax Appeals, Dkt. No. 11-704, decided 8/31/12; published 9/20/12].