Which marketplaces collect Washington sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Washington sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Washington?

Yes — Etsy meets the marketplace facilitator definition in Washington and collects Washington sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Washington?

Yes — eBay is a marketplace facilitator in Washington and collects, files, and remits Washington sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Washington?

Yes — DoorDash collects Washington sales tax on delivery orders it facilitates and remits to the Washington DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Washington?

Yes — Uber Eats acts as a marketplace facilitator in Washington for the orders it processes, collecting and remitting the applicable Washington sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Washington nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Washington may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Washington Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-05-26

Use this Washington marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Washington's marketplace facilitator law

Washington has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Washington buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Washington's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Washington specifically before assuming.

Marketplace-specific gotchas in Washington

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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.

What to do next

Read the full Washington overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

Which marketplaces collect Washington sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Washington sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Washington?: Yes — Etsy meets the marketplace facilitator definition in Washington and collects Washington sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Washington?: Yes — eBay is a marketplace facilitator in Washington and collects, files, and remits Washington sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Washington?: Yes — DoorDash collects Washington sales tax on delivery orders it facilitates and remits to the Washington DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Washington?: Yes — Uber Eats acts as a marketplace facilitator in Washington for the orders it processes, collecting and remitting the applicable Washington sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Washington nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Washington may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-05-26