Sales and Use Tax for Remote Sellers: Washington | Practical Law

Sales and Use Tax for Remote Sellers: Washington | Practical Law

A Q&A guide to remote sellers' exposure to sales and use tax in Washington after the US Supreme Court's decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined Sales and Use Tax Agreement (SSUTA), penalties for failure to comply with sales tax collection and remittance, and the taxation of marketplace sellers and hosts or facilitators. Answers to questions can be compared across a number of jurisdictions (see Sales and Use Tax for Remote Sellers: State Q&A Tool).

Sales and Use Tax for Remote Sellers: Washington

Practical Law State Q&A w-022-2706 (Approx. 17 pages)

Sales and Use Tax for Remote Sellers: Washington

by Dirk Giseburt, Davis Wright Tremaine LLP, with Practical Law Commercial Transactions
Law stated as of 27 Feb 2023 • United States, Washington
A Q&A guide to remote sellers' exposure to sales and use tax in Washington after the US Supreme Court's decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined Sales and Use Tax Agreement (SSUTA), penalties for failure to comply with sales tax collection and remittance, and the taxation of marketplace sellers and hosts or facilitators. Answers to questions can be compared across a number of jurisdictions (see Sales and Use Tax for Remote Sellers: State Q&A Tool).
This Q&A does not address temporary changes to the law related to the 2019 novel coronavirus disease (COVID-19). Please consult the state taxing authority’s webpage for more information. For general information on COVID-19, please see the Global Coronavirus Toolkit.