Starting Jan. 1, 2020, a business must register to report B&O tax and collect/submit applicable sales tax, if the business meets any of the following thresholds in the current or prior year:
- has physical presence nexus in Washington
- has more than $100,000 in combined gross receipts sourced or attributed to Washington
- is organized or commercially domiciled in Washington
These thresholds will apply to all Washington income, including retailing, wholesaling, service and other activities, and other apportionable activities.
How to register
If your business is a corporation, limited liability company, or limited liability partnership, first contact the Corporations Division of the Secretary of State at 360-725-0377.
To register, file a Business License Application. This application will register your business with the Department of Revenue and other state agencies. You will be issued a Unified Business Identifier (UBI)/Account ID when the application is processed. See our new business information after you have registered.
The department issues reseller permits to businesses that make wholesale purchases, including qualified contractors. The permits allow businesses to purchase items or services for resale in Washington without paying retail sales tax. For more information, see our Reseller permit page.
Nexus for past periods
Washington’s nexus criteria have changed over the years. For an overview of the changes, see our summary chart of nexus and registration criteria.
Change: Election and use tax notice and reporting eliminated
Change: 200 transaction threshold and click-through nexus eliminated
Change: Election and use tax notice and reporting
Change: Economic nexus for wholesaling & click-through nexus
- 2014 - 2011
Change: Economic nexus for service and apportionable activities
January - May
- 2009 and prior
Change: Physical presence only