Texas vs Washington Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Texas and Washington.
| Metric | Texas | Washington |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.25% | 6.50% |
| Avg. local rate | 1.94% | 2.90% |
| Combined state + local | 8.19% | 9.40% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-10-01 | 2020-01-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Washington because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Texas is friendlier for customers with a combined state + local rate of 8.19% vs 9.40%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
Texas — nexus note
Economic nexus applies to remote sellers with $500,000 or more in gross revenue from Texas sales in the preceding twelve calendar months. Gross revenue includes taxable and nontaxable sales, resale transactions, and marketplace sales.
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 Texas and Washington you've already triggered. Then read each state's full guide: