Washington Revised Code Title 82. Excise Taxes § 82.02.250. Nexus--Requirement to pay taxes and fees

A person that has a substantial nexus under RCW 82.04.067 is obligated to pay all applicable taxes and fees imposed on that person's business activity, including any taxes and fees enacted after December 31, 2018. For purposes of this section, “taxes and fees” means any monetary exaction, regardless of its label, that is imposed directly on a person engaging in business and that the department is responsible for collecting.