Washington has required remote sellers meeting the $100,000 annual revenue of 200 annual transaction threshold to collect and remit sales tax since October 1, 2018. The requirement was first introduced by regulation and later confirmed and clarified by statute. In a May 22 emergency regulation, the Washington Department of Revenue warned taxpayers not to rely on current sales and use tax regulations, which are outdated and incomplete regarding marketplace sellers. As the Department of Revenue works on updated regulations through the formal rulemaking process, taxpayers may find additional guidance and update on the Department of Revenue website.