Does Washington have sales tax?

Yes. Washington has a 6.50% statewide sales tax rate, plus an average local rate of 3.01%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-26.

Do I have to collect sales tax in Washington?

You must collect Washington sales tax if your economic nexus threshold is met: $100,000 in sales to Washington customers.

What is Washington's sales tax economic nexus threshold for 2026?

Washington Department of Revenue remote-seller guidance says remote sellers register to report B&O tax and collect applicable sales tax when they have more than $100,000 in combined gross receipts sourced or attributed to Washington in the current or prior year. The current source data lists no transaction-count test. Washington DOR source data last retrieved 2026-05-26.

Do marketplace sales count toward Washington economic nexus?

Yes. Washington DOR says to calculate the receipts threshold using all retail sales to Washington customers, including sales made through a facilitator, through your own website, or otherwise, and to include exempt sales. Marketplace-collected sales are deducted on the return instead of being collected again by the seller. Washington DOR source data last retrieved 2026-05-26.

What is Washington's sales tax rate?

Washington's base state rate is 6.50% plus an average local rate of 3.01%. Always check the exact rate at the customer's delivery address before charging.

Does Washington have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Washington sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Washington's marketplace facilitator threshold for sales tax?

Washington applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Washington sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Washington sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Washington's economic nexus law take effect?

Washington's current economic nexus rule took effect on 2020-01-01.

Washington Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-26

Economic nexus triggers at $100,000 in sales delivered to Washington customers.

6.50% statewide sales tax rate, with an average combined state and local rate of 9.51%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	6.50% Average combined rate (state + local): 9.51%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2020-01-01
Department of Revenue	Official site

Check Washington nexus with your numbers

If your sales are close to the Washington threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Washington against every other state where you sell.

How Washington nexus works

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.

Filing frequency

Filing frequency in Washington depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Washington has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Washington sales tax by topic

Related states to Washington

If you sell into Washington, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

OregonNo state tax · 0.00%

Compare Washington vs Oregon →

California$500,000 · 7.25%

Compare Washington vs California →

Idaho$100,000 · 6.00%

Compare Washington vs Idaho →

Alaska$100,000 · 0.00%

Compare Washington vs Alaska →

Frequently asked questions

Does Washington have sales tax?: Yes. Washington has a 6.50% statewide sales tax rate, plus an average local rate of 3.01%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-26.
Do I have to collect sales tax in Washington?: You must collect Washington sales tax if your economic nexus threshold is met: $100,000 in sales to Washington customers.
What is Washington's sales tax economic nexus threshold for 2026?: Washington Department of Revenue remote-seller guidance says remote sellers register to report B&O tax and collect applicable sales tax when they have more than $100,000 in combined gross receipts sourced or attributed to Washington in the current or prior year. The current source data lists no transaction-count test. Washington DOR source data last retrieved 2026-05-26.
Do marketplace sales count toward Washington economic nexus?: Yes. Washington DOR says to calculate the receipts threshold using all retail sales to Washington customers, including sales made through a facilitator, through your own website, or otherwise, and to include exempt sales. Marketplace-collected sales are deducted on the return instead of being collected again by the seller. Washington DOR source data last retrieved 2026-05-26.
What is Washington's sales tax rate?: Washington's base state rate is 6.50% plus an average local rate of 3.01%. Always check the exact rate at the customer's delivery address before charging.
Does Washington have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Washington sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Washington's marketplace facilitator threshold for sales tax?: Washington applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Washington sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Washington sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Washington's economic nexus law take effect?: Washington's current economic nexus rule took effect on 2020-01-01.

Sources

date_retrieved: 2026-05-26