Ohio vs Washington Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Ohio and Washington.
| Metric | Ohio | Washington |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | 200 | None |
| State rate | 5.75% | 6.50% |
| Avg. local rate | 1.47% | 2.90% |
| Combined state + local | 7.22% | 9.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-08-01 | 2020-01-01 |
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: Ohio is friendlier for customers with a combined state + local rate of 7.22% vs 9.40%.
Ohio also adds a 200-transaction trigger that Washington doesn't have.
Ohio — nexus note
Economic nexus applies to remote sellers with more than $100,000 in gross receipts OR 200 or more separate transactions delivered into Ohio in the current or preceding calendar year.
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 Ohio and Washington you've already triggered. Then read each state's full guide: