The Washington Department of Revenue has published a draft “pre-proposal” for regulations on the state’s 2019 marketplace facilitator law. The draft guidance includes: definitions of key legislative terms; a summary of who is and isn’t a marketplace facilitator, a requirement for marketplace facilitators to collect other retail taxes such as car rental taxes, lodging taxes, and spirits taxes; documentation requirements for marketplace facilitators related to exempt sales, explanation of relief for marketplace facilitators that receive incorrect information; and a clarification that marketplace facilitators may be subject to audit. Comments are requested ahead of a December 16 public hearing on the draft guidance.