// Nexus

Does your business owe Washington tax?

Out-of-state businesses trip Washington's nexus rules constantly — a warehouse here, $100,000 of receipts there — and find out years later, with penalties. Answer a few questions and get a plain-language read on B&O tax, sales tax collection, registration, and whether a voluntary disclosure should come first.

Physical presence

Employees, agents, inventory (including marketplace warehouses), equipment, or an office in Washington establish substantial nexus immediately — no dollar threshold.

Economic threshold

No physical presence? Nexus still attaches once cumulative Washington-attributed gross receipts exceed $100,000 in the current or prior calendar year (RCW 82.04.067).

Then: register and classify

Nexus brings B&O tax on gross receipts by classification, possible sales tax collection, state registration, and — in about 50 cities — separate local B&O and license obligations.

Check Your Washington Footprint

Answer for the current or prior calendar year, whichever is larger. Nothing you enter is stored.

Physical presence in Washington

Employees, agents, or representatives working in WashingtonInventory, equipment, or an office in Washington (including marketplace/FBA warehouses)Other in-state activity: deliveries in your own vehicles, installations, on-site services, trade shows

Washington gross receipts (annual)

Receipts attributed to Washington — the substantial-nexus threshold is $100,000.

Year Washington activity began

Drives the voluntary-disclosure recommendation for back periods.

What does the business sell? (select all that apply)

Retail sales of goodsWholesale salesServicesDigital products / software

All Washington sales run through marketplaces that collect WA sales tax (Amazon, Etsy, eBay…)

The business is already registered with the WA Department of Revenue

Behind on Washington obligations?

If nexus attached in a prior year and the business never registered, Washington's Voluntary Disclosure Program waives the unregistered-business and late-payment penalties and limits the lookback to four years plus the current one — but only if you apply before the Department finds you. Our VDA tool estimates the exposure (B&O, sales tax, interest, penalties) and drafts the disclosure memo for free.

Estimate your VDA exposure