Sales tax economic nexus threshold in Washington (2026)
The economic nexus threshold for remote sellers in Washington is $100,000 in sales, with no transaction count test. Measured over: current or prior calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | current or prior calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate. Facilitator threshold: More than $100,000 in combined gross receipts sourced or attributed to Washington. |
| Last verified | 2026-10-08 |
| Source | Washington State Department of Revenue: Remote sellers |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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