Washington issues revised drafts of economic nexus, single factor apportionment rules

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The Washington Department of Revenue (the "Department") has posted revised drafts of the new economic nexus and single receipts factor apportionment emergency rules on its website. The revised drafts contain several examples that illustrate the Department's interpretation of laws enacted last year. (Final Drafts of Rules - Economic Nexus Legislation, Wash. Dept. of Rev., 3/10/2011)


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