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Nexus

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