Washington Sales Tax Guide for eCommerce Businesses
Washington Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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Washington's Sales Tax Authority
State Phone Information
360-705-6705
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Washington
6.5% to 10.4%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Washington?
If you have nexus in Washington you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Washington charge sales tax on shipping?
Yes
Do you have physical nexus in Washington?
A seller has physical nexus in Washington if they have any of the following:
Soliciting sales in this state through employees or other representatives
Installing or assembling goods in this state, either by employees or other representatives
Maintaining a stock of goods in this state
Renting or leasing tangible personal property
Providing services
Constructing, installing, repairing, maintaining real property or tangible personal property in this state
Making regular deliveries of goods into Washington using the taxpayer’s own vehicles
Do you have economic nexus in Washington?
Washington's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
October 1, 2018
What types of sales are included in Washington's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Washington treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold; resales are included effective January 1, 2020
Does Washington have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Washington sales tax returns are generally always due the 25th or the final day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly, or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online at the Washington Department of Revenue.
Mail - Your sales taxes can be filed and paid through the mail.
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