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Q:  Should out-of-state businesses collect Washington sales tax?

A: 

An out-of-state business must collect Washington sales tax if they:

 

§          have physical presence in Washington (nexus).

§          deliver goods to the consumer in Washington.

 

Note:   Physical presence can be as little as having a salesperson (employee or independent) that travels into Washington to establish or maintain a market for the business. Nexus requires out-of-state businesses to register, collect sales tax, and pay B&O tax.

 

More information
Tax Guide for Out-of-State Businesses
WAC 458-20-193
Related questions & answers
We are an out-of-state business and plan to have activity in Washington. What do we need to do?
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