Enterprise
Individual & Small Business
Washington Sales Tax Nexus: Economic Nexus Threshold (2026)
Washington's economic nexus threshold for remote sellers is $100,000 in sales, measured over the current or prior calendar year. Marketplace sales count toward Washington's threshold. Inventory or another physical presence in Washington generally creates nexus regardless of sales. The state rate is 6.5%, plus local taxes.
Washington sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | More than $100,000 in combined gross receipts sourced or attributed to WA (all WA income: retailing, wholesaling, services and other apportionable activities), including exempt sales and sales made through a marketplace facilitator |
| Measurement period | Current or prior calendar year |
| Marketplace sales count toward your threshold? | Yes, counted |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.5% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | January 1, 2020 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent change
ESSB 5814 (2025) made certain services subject to retail sales tax from Oct 1, 2025: advertising services, IT services, custom website development, live presentations, investigation/security/armored car, temporary staffing, and custom software/customization. It also changed digital automated services exclusions. Further exclusions and exemptions took effect July 1, 2026 (e.g., some live presentations, school/library purchases, hospital staffing), and DOR runs a temporary ESSB 5814 penalty relief program. The $100,000 threshold is unchanged.
Quick check: do you have nexus in Washington?
Enter your Washington sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Washington threshold
When it starts:
- If you did not meet the threshold in the prior year, collect starting the first day of the month that begins at least 30 days after you meet it. Once met, the obligation continues for the rest of that year and the following calendar year.
- Confirm the numbers. Check your Washington sales against the measure and period in the key facts above.
- Register before you collect. Use Washington's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Washington sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Washington
Physical presence nexus (including inventory in WA via FBA/3PL) requires registration regardless of the $100,000 threshold. Businesses organized or commercially domiciled in WA must also register.
Marketplace sellers in Washington
Do marketplace sales count toward your own threshold? Yes, counted.
WA DOR: 'Calculate the threshold using all of your retail sales to Washington customers, including sales made through a facilitator, through your own website or otherwise.' Report gross (marketplace + direct) retail sales under Retailing B&O, then deduct facilitator-collected sales on the sales tax portion ('Gross Sales Collected by Facilitator').
Other things to know about Washington
- The same $100,000 threshold creates both B&O (gross receipts) tax nexus and sales tax collection duty. Remote sellers file WA excise returns reporting Retailing B&O and can claim a No Local Activity deduction if they lack B&O nexus.
- The 200-transaction test and click-through nexus were eliminated March 14, 2019. The current combined-gross-receipts structure has applied since Jan 1, 2020.
- Full SSUTA member. Destination sourcing, with local rates by location. Even when a CSP files sales tax, the seller must still file its own WA excise return for B&O.
Frequently asked questions
What is the Washington economic nexus threshold?
$100,000 in sales, measured over the current or prior calendar year. What counts: More than $100,000 in combined gross receipts sourced or attributed to WA (all WA income: retailing, wholesaling, services and other apportionable activities), including exempt sales and sales made through a marketplace facilitator.
Do marketplace sales count toward the Washington threshold?
Yes, counted. WA DOR: 'Calculate the threshold using all of your retail sales to Washington customers, including sales made through a facilitator, through your own website or otherwise.' Report gross (marketplace + direct) retail sales under Retailing B&O, then deduct facilitator-collected sales on the sales tax portion ('Gross Sales Collected by Facilitator').
Does FBA or 3PL inventory in Washington create nexus?
Physical presence nexus (including inventory in WA via FBA/3PL) requires registration regardless of the $100,000 threshold. Businesses organized or commercially domiciled in WA must also register.
When do I have to start collecting Washington sales tax?
If you did not meet the threshold in the prior year, collect starting the first day of the month that begins at least 30 days after you meet it. Once met, the obligation continues for the rest of that year and the following calendar year.
Registration: official registration page.
Does Washington have a transaction-count test?
No. Washington uses only the dollar threshold.
Crossed the Washington threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Washington's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers
- dor.wa.gov: https://dor.wa.gov/education/industry-guides/out-state-businesses-reporting-thresholds-and-nexus
- dor.wa.gov: https://dor.wa.gov/taxes-rates/retail-sales-tax
- dor.wa.gov: https://dor.wa.gov/taxes-rates/retail-sales-tax/services-newly-subject-retail-sales-tax
- dor.wa.gov: https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field