Does Washington’s 2026 bullion sales tax apply to online marketplace transactions and out‑of‑state sellers?

1. What the law changed and who it targets

The Legislature removed the carve‑out that previously excluded bullion and monetized bullion from Washington’s definitions of wholesale and retail sales, so gross income from retail sales of bullion is now taxable and the seller must collect retail sales tax and report B&O tax under Retailing ^{[1] [2]}. Sales to resellers may still qualify as wholesale and avoid retail sales tax only if the buyer provides a valid reseller permit, in which case the seller reports the income under the Wholesaling B&O classification ^{[1] [5]}.

2. Online sellers and shipments to Washington addresses

Washington’s Department of Revenue guidance and industry reporting make clear that the new taxability follows the destination: retailers — including online sellers — must collect Washington sales tax when shipping bullion to Washington addresses ^{[3] [2]}. If sales tax is not collected at the point of sale, the purchaser may owe use tax at the same rate as sales tax for goods used in Washington ^[4].

3. Marketplace facilitators and platform sales

Marketplace rules that Washington already enforces on other categories apply to bullion: marketplace facilitators such as Amazon, eBay, Etsy and similar platforms generally collect and remit sales tax on sales made through their sites, and regulators expect marketplaces to play the collection role for transactions they facilitate ^{[6] [4]}. Sellers who list through a facilitator should confirm which party the marketplace treats as the collector and should still track reporting obligations for B&O tax if required ^{[6] [7]}.

4. Out‑of‑state sellers and nexus thresholds

Out‑of‑state sellers are not categorically exempt: under Washington’s nexus/marketplace fairness framework, remote sellers that exceed Washington’s economic nexus threshold must collect sales tax for Washington sales — many compliance guides reference the $100,000 in Washington‑sourced sales threshold as the trigger for collection obligations ^[6]. The state’s outreach and voluntary disclosure programs also target remote sellers and marketplace facilitators to enforce collection on previously untaxed cross‑border transactions ^[7].

5. Practical compliance mechanics and seller options

Operationally, sellers must determine whether a sale is retail (taxable) or wholesale (reseller permit on file), register for Washington tax accounts if they have nexus, and either collect sales tax at the point of sale or risk customers owing use tax; shipping and delivery charges are themselves taxable when tied to taxable merchandise ^{[1] [4]}. The B&O tax hit falls on gross receipts and is separate from retail sales tax, meaning dealers should expect compliance and margin impacts that may be passed to buyers ^{[5] [8]}.

6. Tension, politics, and the cross‑border market

The repeal responds partly to JLARC findings that the exemption had increasingly benefited out‑of‑state sellers and online sales, with out‑of‑state sellers capturing a growing share of preference savings — an element cited by lawmakers when removing the exemption ^{[9] [10]}. Industry voices warn the change will push purchases out of state or online routing strategies, while revenue advocates argue leveling the playing field with other tangible goods strengthens tax fairness ^{[9] [10]}.

7. Conclusion — direct answer

Yes: Washington’s 2026 bullion sales tax applies to online marketplace transactions when bullion is sold at retail to Washington consumers and shipped to Washington addresses, and out‑of‑state sellers must collect Washington sales tax if they meet the state’s nexus/marketplace thresholds or if a marketplace facilitator collects on their behalf; absent collection, use tax applies to the buyer ^{[1] [3] [6] [4]}.