You are a remote seller if you:
Starting Jan. 1, 2020, remote sellers must register to report B&O tax and collect/submit applicable sales tax, if the seller meets either of the following thresholds in the current or prior year:
The receipts threshold applies to all Washington income, including retailing, wholesaling, service and other activities, and other apportionable activities. Calculate the threshold using all of your retail sales to Washington customers, including sales made through a facilitator, through your own website or otherwise. You also must include exempt sales when calculating the threshold.
Once you meet the threshold, you are required to collect and report for the remainder of the current and the following calendar year. If you did not meet the threshold in the previous year, you must begin to collect on the first day of the month that starts at least 30 days after the date you met the threshold.
For more information and thresholds for past periods, see our Out of state businesses reporting thresholds and nexus guide.
Note: Legal entity registration with the Secretary of the State is not required to be able to complete the licensing process with the Department of Revenue. We recommend that you seek legal counsel before making a legal entity registration decision.
If you need help registering, call our Business Licensing Service at 360-705-6741.
Or, you can register through the Streamlined Sales Tax Registration System.
If you exceed the threshold and are required to collect sales tax, then you must file a tax return.
Note: Sales tax is collected based on the location where the sale is sourced or delivered. Use the department’s sales and use tax tools to calculate the correct rate. To determine whether a product is subject to Washington sales tax use the taxability matrix.
If a streamlined sales tax certified service provider (CSP) is reporting retail sales tax on your behalf, you are still required to file your own Washington excise tax return to report your B&O tax.
Common retail sales and use tax exemptions include:
See our retail sales and use tax exemption webpage for a more extensive list of exemptions.
Call 360-704-5900 or email DORMarketplaceFairness@dor.wa.gov.