Earlier this week, the Department of Revenue released guidance following the U.S. Supreme Court's South Dakota v. Wayfair, Inc. decision and its implementation in Washington. ​The ruling overturned the 1992 U.S. Supreme Court’s decision in Quill Corp. v. North Dakota, which only obligated sellers with a physical presence in a state to collect sales tax.

The DOR announced that a nexus change will occur on October 1 on a go-forward basis in Washington. The requirement to collect sales tax applies to remote sellers, referrers, and marketplace facilitators that have $100,000 in gross retail sales or a minimum of 200 retail sales.

Prior to the Wayfair decision, remote sellers, marketplace facilitators, and referrers had to either collect or adhere to use-tax notice and reporting standards if they met certain thresholds as defined in the 2017 Marketplace Fairness legislation (EHB 2163). There is no conflict between federal law and RCW 82.08.052; however, this announcement removes the use-tax notice and reporting option for remote sellers with $100,000 in gross retail sales or a minimum of 200 retail sales. 

You can read more about these changes on the DOR website: Wayfair's Impact on the Marketplace Fairness Act and Marketplace Fairness - leveling the playing field.