Do marketplace sales count toward the Washington threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Washington State Department of Revenue guidance before excluding them.

Which rate does an online seller charge in Washington?

Washington sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in Washington?

Quick answer

Only after you cross economic nexus. Once you exceed $100,000 in sales into Washington over 12 months, you must register with the Washington State Department of Revenue and charge the buyer's destination rate.

Washington applies $100,000 in cumulative gross receipts sourced to the state.

Rule summary

How Washington treats each category.

Online sales and nexus rules in Washington
Economic nexus — sales threshold	$100,000
Transaction-count threshold	None — sales volume only
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (9%–10.45% in covered Washington metros)
Registration authority	Washington State Department of Revenue

Source: Washington State Department of Revenue · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Washington State Department of Revenue or a tax professional before relying on it for filing.

Combined rates in Washington

What a taxable purchase actually costs in Washington.

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in Washington?: Only after you cross economic nexus. Once you exceed $100,000 in sales into Washington over 12 months, you must register with the Washington State Department of Revenue and charge the buyer's destination rate.
Do marketplace sales count toward the Washington threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Washington State Department of Revenue guidance before excluding them.
Which rate does an online seller charge in Washington?: Washington sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More Washington guides

Other Washington rules that change the total.