To help businesses comply with the Marketplace Fairness law, businesses that qualify for the Remote Seller Relief Program may receive reduced penalties.
If your business is not registered in Washington but should be, now is the time to begin the registration process with us. If we have not previously contacted you, we invite you to look into our Voluntary Disclosure Program. Even if you have received prior contact from the department, you may still qualify for a reduction of penalties under our Remote Seller Relief Program.
Contact us at 360-704-5900 to discuss your options.
Up to 39% in potential penalties can be waived, which include:
- 5% assessment penalty for substantially underpaid tax
- 5% unregistered penalty
- 29% late payment of a return penalty
Note: If you have collected retail sales or use tax but did not submit it there is an unlimited look back period, and the 29% late payment of a return penalty will apply only to the collected and unremitted retail sales or use tax amounts (WAC 458-20-228 and 458-20-230).
Full statutory interest will still be imposed on all amounts due.
If you have not had previous contact with the department, you should apply for our Voluntary Disclosure Program online. When applying, write “Applying through the Marketplace Fairness Remote Seller Relief Program” as text in the comment box.
If your application is not approved you will receive an explanation from the department along with further instructions. You may still qualify for the Remote Seller Relief program.
Affiliated entities and subsidiaries
If you have unregistered affiliates, subsidiaries, or related entities that are required to register and report, they are encouraged to come forward through the Remote Seller Relief Program. A separate application must be filed for each business entity.
Third party representatives
A Confidential Tax Information Authorization must be completed in order for the department to correspond with a third party representative regarding your confidential taxpayer information.
If you would like more information about our Remote Seller Relief Program, please contact us at
360-704-5900 to discuss your options.