Washington sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Washington: rate, nexus & administration.
- State rate
- 6.5%
- Local rates
- Local rates push combined rates above 10% in Seattle and other cities
- Economic nexus
- $100,000 in sales · effective October 1, 2018The 200-transaction threshold was removed in March 2019.Controlling authority: Wash. Rev. Code § 82.08.052(1)(a)(i) ↗
- Marketplace facilitator
- Yes — effective January 1, 2018
- Streamlined (SST)
- Full member
- Administered by
- Washington State Department of Revenue ↗
What to watch in Washington
- Digital products and SaaS are taxable. A 2025 expansion taxed additional services (IT services, custom software, advertising) from October 1, 2025 — then 2026 legislation rolled most of those categories back effective January 1, 2029, with advertising staying taxable. Expect churn here.
- The Business & Occupation (B&O) gross receipts tax applies alongside sales tax, with its own economic nexus standard.
- Groceries are exempt.
Rates, thresholds, and taxability change mid-year — verify against the Washington State Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Washington voluntary disclosure agreement.
Behind in Washington? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Washington Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Washington, in brief.
What is the economic nexus threshold in Washington?
$100,000 in sales, effective October 1, 2018. The 200-transaction threshold was removed in March 2019. Once the threshold is crossed, remote sellers must register with the Washington State Department of Revenue and begin collecting.
What is the sales tax rate in Washington?
The state sales tax rate is 6.5%. Local rates push combined rates above 10% in Seattle and other cities.
Do marketplace facilitators collect Washington sales tax?
Yes — marketplace facilitators have been required to collect since January 1, 2018. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Washington sales tax?
Register with the Washington State Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales). As a Streamlined Sales Tax member state, Washington also accepts central registration through the SST system, which covers all member states in one application.
Does Washington offer a voluntary disclosure agreement (VDA)?
Yes — the Washington Department of Revenue administers a voluntary disclosure program with a lookback of 48 months (4 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Washington determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Washington question starts further ahead.
Schedule a Demo →