Washington Announces New Remote Seller Rules for Sales Tax

August 27, 2018 Andrew Decker

Washington’s Department of Revenue announced new rules for remote sellers and marketplace facilitators. Beginning October 1, 2018, remote sellers and marketplace facilitators making $100,000 worth of sales or 200 retail transactions, in Washington will be required to collect and remit sales tax, mirroring the standard recently validated by the Supreme Court in the SD v. Wayfair decision.

Since January 2018, Washington has required remote sellers and marketplace facilitators to either collect tax or provide customers notice of their use tax obligations. However, the legislation enabling these requirements gave the DOR the ability to create new rules based on a change in federal law - such as the Wayfair decision. Remote sellers falling under the $100,000 transactions/200 sales threshold continue to have the option of providing use tax notices in place of collecting tax. See the DOR's website for more information.

About the Author

Andrew Decker is a Junior Regulatory Counsel at Sovos Compliance. Working within Sovos’ Regulatory Analysis Department, Andrew’s work centers on indirect taxes (VAT, GST, Sales Tax), with a particular focus on jurisdictions in Europe and Asia. Andrew is a member of the Massachusetts Bar with a J.D from Northeastern University School of Law and a B.A. from Bates College.

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