2023 Tax Information
General Guidelines
AWP bookfair exhibitors are responsible for complying with all applicable federal, state, and municipal regulations governing sales tax and collection, and, when required, for remitting sales tax in a timely manner.
AWP is not authorized to make a tax status determination for any exhibiting organization as each organization brings a distinctive financial history that requires the expertise of a tax professional. We encourage you to read through the information provided on this page and contact the Washington State Department of Revenue directly with any questions you have in regard to your obligation.
Important Seattle Tax Information
Trade show attendees that meet the exception from establishing nexus do not need a temporary registration certificate. For specific requirements related to trade convention attendance, please see the Special Notice Trade Convention Exception from Nexus for Retail Sales.
Does exhibiting at a trade show create physical presence nexus in Washington?
No, but only if the exhibitor participates in a single trade show per calendar year and the trade show qualifies as a “trade convention” under this legislation.
If I don’t have nexus with Washington, do I still have to report anything?
No. If a business does not have nexus they are not required to register with the DOR or file tax returns in Washington.
If you do not meet the the exception from establishing nexus, register for a temporary registration certificate:
If you have any questions, please contact DOR.
