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Economic nexus

Washington economic nexus threshold

Washington's economic nexus rule decides when out-of-state sellers must collect sales tax. Here's the current threshold, how it's measured, and how the transaction-count rule has changed.

By John DoeReviewed by Jane Doe, CPAUpdated June 2026How we verify
Sales threshold
$100,000
Transaction threshold
Removed
Logic
sales only
Measured over
current or preceding calendar year
Effective
October 2018

Source: Washington State Department of Revenue

Nexus & savings calculator

Estimate whether you still have nexus in Washington — and what canceling could save.

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Washington no longer counts transactions — only sales matter here.

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  • Physical presence
  • Sales over $100,000
  • Transactions (not counted here)
Likely eligible to cancel

Based on these numbers you likely no longer have nexus in Washington. You can usually deregister after clearing the trailing-nexus window and filing your final return.

Trailing nexus: Washington applies trailing nexus — expect to keep filing for roughly 12 months after your nexus ends. Confirm the exact window before canceling.

You could stop paying

$600/ yr

How to cancel in Washington →

Estimate only — general education, not tax advice. Confirm with Washington's tax authority before you register or deregister.

What is economic nexus in Washington?

Economic nexus means you can owe sales tax in Washington based purely on your sales volume there — no physical presence required. It traces to the 2018 South Dakota v. Wayfair decision. Washington's threshold took effect October 2018.

Today the threshold is $100,000 in sales, measured over current or preceding calendar year.

The transaction-count history

Washington used to trigger nexus at 200 transactions but removed that count in March 2019 — only the sales figure matters now.

That matters because the 200-transaction prong used to catch very small sellers — 200 orders can be just a few thousand dollars of sales. If transactions were the only reason you registered in Washington, that trigger is gone.

What counts toward the threshold

Combined gross receipts from all Washington-sourced income including retail sales of tangible personal property, digital goods, digital automated services, and taxable services; exempt sales count; marketplace-facilitated sales count toward threshold; wholesale sales with valid resale certificates do not count. Threshold broadened from retail sales only to all gross receipts effective January 1, 2020.

Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward your Washington threshold even when the marketplace remits the tax.

Where TrailingZero fits

TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and tracks your sales against Washington's threshold so you register only when you truly cross it — and deregister when you fall below. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.

Washington Economic nexus FAQ

What is the economic nexus threshold in Washington?
$100,000 in sales, measured over current or preceding calendar year, in effect since October 2018.
Did Washington remove the 200-transaction rule?
Washington used to trigger nexus at 200 transactions but removed that count in March 2019 — only the sales figure matters now.
Do marketplace sales count toward economic nexus in Washington?
Yes, they count toward the threshold even though the marketplace collects the tax.
Is this tax advice?
No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.

More on Washington sales tax

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Sources

Primary sources reviewed for this page. Data current as of June 2026.

TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.