Reporting thresholds for Jan. 1, 2019 through Mar. 13, 2019

The following nexus and reporting thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting Jan. 1, 2019 through Mar. 13, 2019. If your business meets any of the following thresholds, your business must register and report for this period.

Retail sales tax

You meet at least one of the following thresholds in 2018 or 2019:

  • Physical presence.
  • More than $100,000 retail sales delivered or sourced to Washington.
  • 200 or more retail transactions delivered or sourced to Washington.

Retailing B&O tax

You meet at least one of the following thresholds in 2018 or 2019:

  • Physical presence.
  • More than $285,000 of gross receipts sourced or attributed to Washington.
  • At least 25 percent of your total receipts is in Washington.

Wholesaling B&O tax

You meet at least one of the following thresholds in 2018 or 2019:

  • An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington.
  • More than $285,000 of gross receipts sourced or attributed to Washington.
  • More than $57,000 of payroll in Washington.
  • More than $57,000 of property in Washington.
  • At least 25 percent your total receipts, payroll, or property is in Washington.


Service and other activities (and other apportionable activities) B&O tax

You meet at least one of the following thresholds in 2018 or 2019:

  • An individual that is a resident of this state or an entity that is organized or commercially domiciled in Washington.
  • More than $285,000 of gross receipts sourced or attributed to Washington.
  • More than $57,000 of payroll in Washington.
  • More than $57,000 of property in Washington.
  • At least 25 percent of your total receipts, payroll, or property is in Washington.

More information

  • If the business did not have nexus with Washington in 2018, and it meets any of the thresholds in 2019, it must begin reporting after the threshold is met. For example, the business only owes B&O tax on its Washington receipts that exceed the $285,000 threshold in 2019.
  • In determining whether a business has exceeded a receipts threshold, apportionable income attributed to Washington is included along with retail and wholesale sales sourced to this state.
  • RCW 82.08.052.
  • Article: Determining the retail sales tax registration threshold for out-of-state businesses.
  • Contact the Department regarding your registration requirements prior to registering if you are a remote seller without physical presence in Washington and your business had between $10,000 and $100,000 retail sales delivered or sourced to Washington in 2018 through Mar. 13, 2019. See election and notice and reporting requirements in Engrossed House Bill 2163 (Chapter 28, Laws of 2017).
  • Substitute Senate Bill 5581 (Chapter 8, Laws of 2019).