Washington Amazon Sales Tax

Washington's marketplace facilitator obligations took effect January 1, 2018 under the state's Marketplace Fairness legislation (mandatory collection by facilitators followed on October 1, 2018, and the 200-transaction alternative was eliminated on March 14, 2019). The state base rate is 6.5%, and local taxes can push the combined rate to roughly 10.4% in the highest-rate areas. Amazon collects and remits Washington sales tax on every order shipped to a Washington address.

Washington is Amazon's home state — the company is headquartered in Seattle — and the state hosts major Amazon fulfillment and distribution facilities, so Amazon has long had physical-presence nexus in Washington. Combined with the marketplace facilitator law, marketplace orders are fully covered by Amazon's collection. Washington's current economic nexus standard for remote and marketplace sellers is a flat $100,000 in gross retail sales, with no transaction-count alternative.

For FBA sellers, Amazon automatically handles Washington collection and remittance on marketplace orders, so an Amazon-only seller generally has no separate Washington registration obligation. Sellers with their own website or other non-marketplace sales should track those separately. Consult a tax professional for edge cases such as Washington B&O tax and product-specific taxability.