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WA Washington nexus threshold


Washington nexus threshold: $100,000 in sales only

Included transactions:

  • Cumulative gross annual income
  • Exempt sales 
  • Exempt services
  • Sales for resale

Excluded transactions:

  • None

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

  • Cumulative gross receipts from retail sales and taxable services into the state prior to December 31, 2019
  • Cumulative gross annual income as of January 1, 2020
  • Resales included as of January 1, 2020