Washington quickly responded to the decision by setting economic nexus thresholds similar to those established in South Dakota: more than $100,000 in annual gross retail sales in the state or 200 transactions in the state in the current or previous calendar year. The South Dakota law that triggered the case uses two thresholds to determine whether economic nexus has been met: $100,000 in sales or 200 separate transactions in the state in the current or previous calendar year.

In the Wayfair decision (June 21, 2018), the Supreme Court of the United States overruled a long-standing physical presence rule, thus allowing states to base a remote seller sales tax collection obligation solely on economic activity (economic nexus).

Now it’s leading the charge on a new trend: simplifying sales tax compliance for remote sellers. Washington was one of the first states in the nation to jump on the economic nexus bandwagon in the wake of South Dakota v.

Update : The effective date of the non-collecting use tax notice and reporting changes has been updated.

Release date for nexus 2019