The state of Washington became a full member of Streamlined Sales Tax on July 1, 2008.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
State Sales and Use Tax Rate: 6.5%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Compliance Date: 10/1/2018
Remote Seller Thresholds:
Effective January 1, 2020: Gross income of the business exceeding $100,000 in preceding or current year.
October 1, 2018 through December 31, 2019: Gross retail sales exceeding $100,000 in preceding or current year
From October 1, 2018 through March 14, 2019, sellers that have 200 or more transactions but do not exceed the $100,000 retail sales were required to collect and report sales tax to Washington.
Remote sellers with annual retail sales of $10,000 or more were required to make an election to collect sales tax or do use tax notice and reporting between January 1, 2018 and June 30, 2019 if the remote seller was not directly required to collect sales or use tax. As of July 1, 2019 the requirement to make an election was eliminated.
Notes:
Marketplace Facilitator
Remote Seller Help: (360) 704-5900
SSB 5581 effective 3/14/2019