An out-of-state company has nexus with Washington and is subject to state business and occupation tax because independent contractor speakers who made presentations at live seminars in Washington for the company were representative third parties. Under Washington tax law, a “representative third party” includes an agent, independent contractor, or other representative of the taxpayer who provides services on behalf of the taxpayer directly to customers. The volunteer speakers who made presentations at the live seminars in-state were providing services on the company’s behalf directly to the company’s customers. As a result, the speakers created nexus in Washington for the company for business and occupation tax purposes. (Tax Determination No. 11-0292, Washington Department of Revenue, September 27, 2012)