Nexus by State

Georgia vs Washington Sales Tax Nexus — Comparison 2026

Updated

Compare economic nexus thresholds, state and local rates, and filing rules in Georgia and Washington.

MetricGeorgiaWashington
Economic nexus threshold$100,000$100,000
Transaction threshold200None
State rate4.00%6.50%
Avg. local rate3.40%2.90%
Combined state + local7.40%9.40%
Marketplace facilitatorYesYes
Effective since2020-01-012020-01-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Georgia is friendlier for customers with a combined state + local rate of 7.40% vs 9.40%.

Georgia also adds a 200-transaction trigger that Washington doesn't have.

Georgia — nexus note

Economic nexus triggers at more than $100,000 in gross revenue from Georgia retail sales OR 200 or more separate retail sales in the previous or current calendar year. Remote sellers must collect state and applicable local sales tax.

Washington — nexus note

Economic nexus triggers at $100,000 in cumulative gross receipts from Washington sales in the current or previous calendar year. The transaction-count threshold was removed in 2020. Washington also imposes B&O tax on nexus-triggering activity.

What to do next

Use the nexus calculator to check exactly which of Georgia and Washington you've already triggered. Then read each state's full guide:

Georgia overview →Washington overview →