Out-of-state businesses without a physical presence in Washington, but who make sales to Washington consumers, must follow tax collection laws and may be required to register their business in Washington. They may also be required to collect and submit Washington sales tax if they meet either of two thresholds.
Depending on its activities, one business can be a marketplace facilitator, a marketplace seller, a remote seller, a referrer, or any combination of the four. There are different tax responsibilities depending on which definition a business fits.
Policy response to Wayfair Supreme Court decision
If you have questions regarding your tax reporting requirements, email DORMarketplaceFairness@dor.wa.gov or call 1-800-426-1776.