Pennsylvania vs Washington Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Pennsylvania and Washington.
| Metric | Pennsylvania | Washington |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.00% | 6.50% |
| Avg. local rate | 0.34% | 2.90% |
| Combined state + local | 6.34% | 9.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-07-01 | 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: Pennsylvania is friendlier for customers with a combined state + local rate of 6.34% vs 9.40%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
Pennsylvania — nexus note
Economic nexus applies at $100,000 in gross sales into Pennsylvania in the previous twelve months. Local rates apply in Philadelphia (+2%) and Allegheny County (+1%).
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 Pennsylvania and Washington you've already triggered. Then read each state's full guide: