Out-of-state businesses without a physical presence in Washington, but who make sales to Washington consumers, must follow tax collection laws and may be required to register their business in Washington. They may also be required to collect and submit Washington sales tax if they meet the registration requirements.
Depending on its activities, one business can be a marketplace facilitator, a marketplace seller, a remote seller, or any combination of the three. There are different tax responsibilities depending on which definition a business fits.
The Department of Revenue is currently developing a rule for Marketplace Fairness. For the latest developments, including any public rule hearings, check the rulemaking agenda for marketplace fairness collecting and reporting.