Lamtec Corp. v. Department of Revenue

¶1 Lamtec Corporation, based in New Jersey, manufactures insulation and vapor barriers. It sells its products nationwide and did more than $1.1 million in business in Washington State each year during the seven years at issue here. Lamtec has no offices or agents perma*841nently in Washington but regularly sends representatives to visit customers. In 2004, the Department of Revenue (Department) determined that Lamtec’s Washington sales were subject to business and occupation (B&O) tax. Lamtec argues that under the federal commerce clause it had an insufficient nexus to Washington to be subject to…