Nexus
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.