Washington Supreme Court January 20, 2011, No. 83579-9 (Lamtec Corp. v. Department of Revenue)

lead-opinion

Chambers, J.

¶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.