Beginning January 1, 2018, certain marketplace facilitators, remote sellers, and referrers have new obligations related to the collection of sales or use taxes or the providing of notifications.
Depending on its activities, one business can be a marketplace facilitator, a remote seller, or a referrer, or any combination of these activities.
What is a marketplace facilitator?
Generally, a marketplace facilitator contracts with marketplace sellers to facilitate sales of the sellers’ products through a marketplace. Marketplace sellers can be either remote sellers (sellers without a physical presence in Washington) or sellers with a physical presence in Washington.
See more information on marketplace facilitators.
What is a remote seller?
Generally, a remote seller is a seller who does not have a physical presence in Washington and makes retail sales into Washington.
See more information on remote sellers.
What is a referrer?
Generally, a referrer is a person that receives a commission, fee, or other consideration from a seller for listing or advertising the seller’s goods or services and transferring purchasers to the seller. A referrer does not collect payment from the purchaser. Referrers do not include persons printing or publishing newspapers or persons providing internet advertising services that do not ever provide the seller's shipping terms or whether the seller charges sales tax.
See more information on the obligations of referrers.