Washington Sales Tax Guide for E-Commerce Retailers

Am I required to collect sales tax in Washington?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in Washington. 

E-commerce businesses with economic nexus in Washington are also required to register and collect.

Your business has economic nexus in Washington if you made more than $100,000 in gross sales to buyers in the state in the current or preceding calendar year.

How to Register for a Washington Sales Tax Permit

You can register for a Washington Sales Tax Permit online at the Washington Department of Revenue.

Need help? Questions? Contact us for help with your Washington sales tax registration.

How to Collect Washington Sales Tax

Washington is a destination-based sales tax state. This means that sales tax is collected at the rate at the buyer’s ship to location. 

So, if your business is located in Seattle and you make a sale to a buyer in Roslyn, you’d charge the combined state and local sales tax rate for Roslyn. The same applies if you are based out of state but have sales tax nexus in Washington state. 

Learn more about origin and destination-based sales tax sourcing here.Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in Washington?

Yes, the amount you charge your customer for shipping is subject to Washington sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.

Washington Sales Tax Tax Due Dates

Washington sales tax is due on different days of the month depending on how often you are required to file. 

• Monthly sales tax returns are due the 25th of the next month after the taxable (monthly) period ends. 
• Quarterly returns are due at the end of the month following the completed tax quarter. 
• Annual returns are due January 31st following the tax year.

If a sales tax due date falls on a weekend or holiday, the due date falls on the next business day.

How to File Washington State Sales Tax

When your Washington sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. Learn more about handing off your sales tax filings to HOST here!

More about Washington Sales Tax

Learn more about Washington sales tax at the Washington Department of Revenue.