• City of Tacoma QA
  • City of Tacoma OpenData




Nexus is the connection between a taxing jurisdiction and business activity and must be established before City license and tax is required.  


Generally to meet nexus, a physical presence is necessary.  A business is physically present in Tacoma if the business has real or tangible property or employees in the City.  A business is also considered to be physically present in Tacoma if the business, either directly or through an agent or other representative, engages in activities to establish or maintain a market for its products or services in Tacoma.  


For more information review the activities described in the definition of “Engaging in business” Tacoma Municipal Code 6A.30.030