Economic Nexus in Washington

Aug 13th, 2018

Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sales or use tax if they have a substantial economic presence in the state. Economic nexus laws require certain sellers without a physical presence in the state to collect sales or use tax for that state.

A business has a substantial economic presence in Washington if it delivers taxable items into the state, and during the previous year either (1) receives $100,000 from retail sales in the state, or (2) enters into 200 or more separate transactions in the state. Nexus in Washington