Which state has the lower sales tax nexus threshold, Washington or Arizona?

Both Washington and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-05-27; confirm against the official source before registering.

Do both Washington and Arizona have marketplace facilitator laws?

Yes. Both Washington and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-05-27.

Which has the lower sales tax rate, Washington or Arizona?

Arizona has the lower combined state and local sales tax rate at 8.52%, compared with 9.51% in Washington. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-27.

Do I need to register for sales tax in both Washington and Arizona?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Washington's published threshold is $100,000, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-27.

When did economic nexus take effect in Washington and Arizona?

Washington's economic nexus rule took effect on 2020-01-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Washington vs Arizona Sales Tax Nexus — Comparison 2026

Updated 2026-05-27

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

Metric	Washington	Arizona
Economic nexus threshold	$100,000	$100,000
Transaction threshold	None	None
State rate	6.50%	5.60%
Avg. local rate	3.01%	2.92%
Combined state + local	9.51%	8.52%
Marketplace facilitator	Yes	Yes
Effective since	2020-01-01	2021-01-01

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: Arizona is friendlier for customers with a combined state + local rate of 8.52% vs 9.51%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Washington — nexus note

Washington sales tax nexus and economic nexus threshold: $100,000 in gross receipts sourced or attributed to Washington in the current or prior year (eff. 2020-01-01). The transaction-count threshold was eliminated when this unified threshold took effect. Crossing the threshold registers a remote seller for both retail sales tax AND Business & Occupation (B&O) tax — Washington classifies remote-seller revenue under the Retailing B&O classification, and a "No Local Activity" deduction is available when the seller has no in-state physical B&O nexus. Marketplace facilitator law (RCW 82.08.0531; marketplace facilitator defined at RCW 82.08.010(15)) applies the same $100,000 Washington-receipts threshold to marketplaces — Amazon, Etsy, eBay, and Walmart collect and remit Washington sales tax on third-party transactions they facilitate, and have provided monthly Washington-sales reports to their sellers since 2019-07-01. Direct-to-consumer Washington sales you make outside any marketplace continue to count toward your own $100,000 economic-nexus calculation.

Arizona — nexus note

Economic nexus in Arizona triggers at $100,000 in gross sales delivered into Arizona in the current or prior calendar year. No transaction count threshold.

What to do next

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

Washington overview →Arizona overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Washington or Arizona?: Both Washington and Arizona publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-05-27; confirm against the official source before registering.
Do both Washington and Arizona have marketplace facilitator laws?: Yes. Both Washington and Arizona have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-05-27.
Which has the lower sales tax rate, Washington or Arizona?: Arizona has the lower combined state and local sales tax rate at 8.52%, compared with 9.51% in Washington. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-27.
Do I need to register for sales tax in both Washington and Arizona?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Washington's published threshold is $100,000, and Arizona's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-05-27.
When did economic nexus take effect in Washington and Arizona?: Washington's economic nexus rule took effect on 2020-01-01, and Arizona's took effect on 2021-01-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: Washington 2026-05-26 · Arizona 2026-05-27

Washington: https://dor.wa.gov/
Washington: https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers
Washington: https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/marketplace-facilitators
Washington: https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.010
Washington: https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.0531
Washington: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Washington: https://taxfoundation.org/data/all/state/sales-tax-rates/
Arizona: https://azdor.gov/
Arizona: https://azdor.gov/business/transaction-privilege-tax/out-state-sellers
Arizona: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Arizona: https://taxfoundation.org/data/all/state/sales-tax-rates/