What is the Washington economic nexus threshold in 2026?

For 2026, Washington's economic nexus threshold is $100,000, in effect since 2020-01-01. Remote sellers measure Washington-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Washington economic nexus threshold?

$100,000, effective since 2020-01-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Washington threshold?

Gross sales of tangible personal property and most services into Washington, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Washington threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Washington Sales Tax Economic Nexus Threshold (2026)

Updated 2026-05-26

If your Thresholds business sells $100,000 into Washington in a calendar year, you have economic nexus and must register, collect, and remit Washington sales tax.

Washington's economic nexus threshold, in detail

The current Washington threshold is $100,000, in effect since 2020-01-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Washington customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Washington's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Washington DOR.

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

What is the Washington economic nexus threshold in 2026?: For 2026, Washington's economic nexus threshold is $100,000, in effect since 2020-01-01. Remote sellers measure Washington-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Washington economic nexus threshold?: $100,000, effective since 2020-01-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Washington threshold?: Gross sales of tangible personal property and most services into Washington, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Washington threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-05-26