Flagship channel-state reference guide

Start Walmart Marketplace in Washington: full reference guide

Use this page when you want the complete dense version: all sections, all appendices, and the full official source directory in one scrollable reference surface.

Last verified: April 26, 2026 Reference mode Dense appendix

Built from reviewed public pages for Washington, IRS, FinCEN, Seattle, Walmart Marketplace. Use it as a first-pass guide, then verify the official links that match your setup.

How to use this page

Dense appendix modeFull source directory attachedLast verified April 26, 2026

This version favors completeness over pacing. Use it when you need the appendix, the dense source trail, or the full long-form reference in one place.

Best reading order

  1. Use the fast-answer and official-links sections first if you only need the main route and source trail.
  2. Open the entity, setup, tax, and local sections only where your exact launch path actually branches.
  3. Use the full source directory last as the appendix, not the starting point, unless you already know the exact agency task.

Reference mode

Everything in one dense page

The guided journey is the easier starting point. This page keeps the full accordion guide and source appendix when you want the complete research-backed reference view.

Best when you need

  • The full section map in one scroll without the lighter journey framing.
  • The appendix and official-source directory preserved next to the answer sections.
  • A clearer audit trail before you print, compare, or cross-check another route.

Still better handled in the journey

  • First-pass reading when you want the shortest, safest beginner route.
  • Deciding what to do first before you need the full appendix.
  • Switching states or platforms quickly without reading the full dense version.
Reference map
Start here Fast answer If you want to open Walmart Marketplace in Washington, you usually need to do five things in order: Everyone 5 steps

If you want to open Walmart Marketplace in Washington, you usually need to do five things in order:

  1. Choose your setup: sole proprietorship vs single-member LLC.
  2. Get your federal and Washington registrations in place, including the Washington Business License Application and, if you form an LLC, the Secretary of State filing.
  3. Separate marketplace-facilitator customer tax collection from the still-live Washington registration, excise return, B&O, and reseller-permit branches.
  4. Verify local permit, zoning, and city-tax rules. If you will operate in Seattle, treat the city business-license, tax, home-business, and Establishing Use branches as real work.
  5. Apply to Walmart Marketplace, complete the public 5-step onboarding flow, and launch only after your product, fulfillment, tax, and compliance setup are ready.

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real Walmart Marketplace business in Washington, single-member LLC is usually the better long-term path.

Avoid these first-launch mistakes

  • Treating Walmart Marketplace like a direct Shopify store instead of a marketplace-facilitated channel
  • Assuming marketplace tax collection automatically resolves the Washington registration or B&O branch
  • Ignoring the separate Washington reseller-permit branch

Washington-specific friction

Washington is not a no-registration state for an in-state marketplace seller.

  • Washington is not a no-registration state for an in-state marketplace seller.
  • Marketplace-facilitator collection does not eliminate the Washington Business License Application, UBI, excise-return, or B&O branch.
  • The reseller-permit path is separate from customer-facing marketplace tax collection.
  • Washington LLC upkeep is not terrible, but you still have the initial report and recurring annual-report branch.
  • Seattle adds a real city license, city return, home-business, and use-permit layer.

Walmart Marketplace-specific friction

Application is not just a signup form. Public Walmart pages still expect business tax documentation, business address proof, product-ID readiness, returns capability, and marketplace or eCommerce history.

  • Application is not just a signup form. Public Walmart pages still expect business tax documentation, business address proof, product-ID readiness, returns capability, and marketplace or eCommerce history.
  • Business verification, payout setup, payment holds, and fulfillment settings all have to align with real-world records.
  • Category-specific referral fees, return-center rules, policy enforcement, and seller-performance standards can all affect launch success.
  • WFS, GTIN exemption, Brand Portal, liability insurance, and Resold each have their own separate branches instead of one universal setup.
  • Public pages do not guarantee approval for your exact category, business history, or inventory type in advance.

Insurance reality

Walmart has a public conditional liability-insurance policy, not a universal day-one insurance requirement for every new seller.

  • Walmart has a public conditional liability-insurance policy, not a universal day-one insurance requirement for every new seller.
  • As of the public policy reviewed on April 26, 2026, Walmart Marketplace says a seller must submit a Certificate of Insurance (COI) with general liability and product liability insurance if the seller exceeds $100,000 in GMV in any 12-month period or if Walmart notifies the seller directly.
  • The public policy says the required limits are $1,000,000 per occurrence and $2,000,000 aggregate, and Walmart Inc., its subsidiaries and its affiliates must be listed as additional insured.
  • Even below that threshold, Walmart encourages sellers to maintain insurance.
  • Keep Wallet FDIC coverage and seller-shipping protections separate from seller liability insurance. They are not the same thing.
Checklist Quick-start checklist Use the research-backed checklist groups before you spend, before your first sale, and before launch goes live. Everyone 3 groups

Do these before you spend money

  • Pick your entity.
  • Pick your business name.
  • Decide whether you are truly staying marketplace-only or may add direct or off-Walmart sales later.
  • Stay in low-risk new-condition general merchandise for the first launch.
  • Avoid higher-friction categories such as food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products.
  • Make sure you can document sourcing with invoices and supplier records.
  • Do not assume Resold, hazmat, or heavy and bulky inventory belongs in the default beginner path.

Do these before your first sale

  • Form the business or file the Washington trade-name branch if needed.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Complete the Washington Business License Application branch before launch.
  • If you plan to buy inventory tax-free for resale, resolve the Washington reseller permit branch.
  • Check local permits and home-based business rules, especially the Seattle home-business and Establishing Use branches if you will operate there.
  • Collect Walmart onboarding materials: government-issued ID, business documents, tax ID information, payout information, and product identifiers or a real exemption path.

Do these before launch goes live

  • Complete Walmart business verification and payout setup.
  • Finish ship-from, return-address, or WFS setup.
  • Re-check the live referral-fee table, WFS cost pages, policy pages, and liability-insurance page.
  • Start with one or two low-risk listings so a fee or compliance mistake does not break the business.
Choose your setup Entity choice Compare the sole-proprietor and single-member LLC paths before banking, tax setup, and platform onboarding. Everyone 2 options

Sole proprietor

Best for: Best if you want the cheapest and simplest start.

What it means

  • Washington does not require a Washington Secretary of State formation filing just to exist as a sole proprietor.
  • Washington Department of Revenue public guidance says a sole proprietor with no employees and no Washington taxes or fees is not required to have a business license if using the owner's full legal name. That exception is usually too narrow for a normal Washington-based Walmart Marketplace merchandise seller.
  • If you use a name other than your legal name, Washington's normal naming path is a state trade name through the Department of Revenue, not a county DBA.
  • Business income generally runs through your personal tax return.
  • You usually do not get a liability shield.

Why someone chooses it

  • Faster launch
  • Lower up-front filing cost
  • Fewer entity maintenance steps

Main downside: Personal liability

single-member LLC

Best for: Best if you want a more durable setup for a real business.

What it means

  • Washington LLC formation uses the Washington Secretary of State Certificate of Formation.
  • Washington public filing guidance says the initial report is free if filed with the formation and otherwise costs $10 if filed separately within 120 days.
  • Washington Secretary of State public guidance says the annual report fee is $70, due on the last day of the month in which the business was originally formed or registered.
  • Federal tax treatment is usually pass-through by default for a single-member LLC unless you elect otherwise.

Why someone chooses it

  • Liability protection
  • Cleaner setup for banking, suppliers, bookkeeping, and scaling
  • Better fit for inventory, employees, trademarks, and platform verification

Main downside: Higher setup friction and recurring maintenance than a sole proprietorship

Main path What to do in order The full end-to-end setup path, kept in the same order as the researched guide. Everyone 14 steps
  1. Step 1: Choose a low-risk launch model

    Main guide step 1

    For a first launch, stay inside the safest lane:

    Why it matters: Practical rule: If the product touches health, safety, children, chemicals, dangerous goods, medical claims, or restricted IP, slow down and do category-specific compliance research before buying inventory. Walmart-specific caution:

    • new-condition general merchandise
    • low-breakage, low-return products
    • products with clean invoices and sourcing records
    • no high-risk categories from food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products
    • Walmart's public Resold policy says products not in new condition are prohibited unless you have been invited to the Resold program.
    • For a first launch, do not build around used, refurbished, remanufactured, or other non-new-condition inventory.
  2. Step 2: Choose your name and brand approach

    Main guide step 2

    You need to decide whether you are:

    Why it matters: Important:

    • operating under your own legal name,
    • using a Washington trade name,
    • using an LLC legal name,
    • reselling existing brands,
    • creating your own brand,
    • or building a simple marketplace-resale path first
    • Your Walmart seller name does not replace the legal business name, tax records, or bank details behind the account.
    • Washington's public name-filing label is trade name, not DBA.
    • If you want stronger long-term control, start your trademark and brand-documentation path early.
    • If you resell branded goods, keep invoices and authenticity records from day one.
  3. Step 3: Form the business

    Main guide step 3

    If you choose sole proprietor: No Washington Secretary of State formation filing is generally required.

    • If you choose sole proprietor: No Washington Secretary of State formation filing is generally required.
    • If you choose sole proprietor: If you use a name other than your legal name, add the trade name through the Washington Business License Application.
    • If you choose sole proprietor: Washington public guidance says the trade-name fee is $5 per name and the trade name remains active until canceled.
    • If you choose single-member LLC: Do this in order:
    • If you choose single-member LLC: Check Washington name availability and naming rules before filing.
    • If you choose single-member LLC: File the Certificate of Formation with the Washington Secretary of State and appoint a Washington registered agent.
    • If you choose single-member LLC: File the initial report with the formation if possible. If not, file it within 120 days and pay the separate $10 fee.
    • If you choose single-member LLC: Adopt the operating agreement for your records, get the EIN, and calendar the annual report.
    • If you choose single-member LLC: If your public brand differs from the LLC legal name, also register the Washington trade-name branch.
  4. Step 4: Get your EIN

    Main guide step 4

    Use the IRS EIN application if applicable.

    • For most LLCs, an EIN is the practical default for banking, tax registration, and cleaner Walmart records.
    • For many sole proprietors, an EIN is optional but still useful for banking and supplier paperwork.
  5. Step 5: Open banking and bookkeeping

    Main guide step 5

    Do this right away:

    • Open a business checking account.
    • Use one account and one card for business only.
    • Save every invoice, carrier bill, Walmart fee statement, and tax record.
    • Build a tax folder and a compliance folder from day one.
  6. Step 6: Register for Washington business license, B&O, and resale setup

    Main guide step 6

    Marketplace-seller branch:

    Why it matters: Resale branch: Practical Washington reading:

    • Washington's normal registration path is the Department of Revenue Business License Application.
    • Washington public guidance says you generally need it if you are doing business using a name other than your full legal name, plan to hire employees within the next 90 days, sell a product that requires the collection of sales tax, expect gross income of $12,000 per year or more, or otherwise owe Department of Revenue taxes or fees.
    • Washington public fee guidance says a new business generally pays a $50 open or reopen processing fee, plus any trade-name or endorsement fees.
    • Washington public next steps guidance says do not begin business activity until you receive the business license.
    • Washington Department of Revenue public guidance says a marketplace seller with physical presence in Washington must register with the Department even if it does not meet an economic threshold.
    • The same Washington public guidance says if you make all of your retail sales through a marketplace facilitator, you do not need to collect and submit Washington retail sales tax on those facilitated sales if you have proof the facilitator is doing so on your behalf.
    • That same page still tells filing sellers to report gross Washington retail sales under Retailing B&O and use the Gross Sales Collected by Facilitator deduction path for marketplace sales.
    • Walmart's public Sales tax collection guide says Walmart remits sales and use tax on taxable marketplace sales shipped to Washington effective October 1, 2018.
    • Walmart's public Tax collection and remittance policy addendum, last updated December 11, 2025, says Walmart.com is a marketplace facilitator and the taxpayer and seller of record for applicable marketplace-facilitator-law taxes.
    • Washington public guidance says reseller permits are generally valid for four years, with two years possible for newer or lower-history businesses.
    • Washington public guidance also says the business must already have the appropriate Washington business-license setup before receiving the permit.
    • Unlike states that give some marketplace-only sellers a no-registration path, Washington does not turn a Washington-based marketplace seller into a no-registration path.
    • The cleaner Washington beginner path is: register with the state, keep facilitated customer sales-tax collection separate from your own Washington filing duties, and use the reseller-permit branch only if you actually need tax-free resale sourcing.
    • If you later add any direct off-Walmart sales, you must separately handle Washington retail sales tax and local rate collection on those direct sales.
  7. Step 7: Check local permits, city rules, and home-business limits

    Main guide step 7

    Washington does not use one statewide local-business form for every city.

    Why it matters: Do this before operating: Seattle branch: Practical warning: If you will store inventory at home, package orders there, add recurring carrier traffic, or lease warehouse or studio space, clear the Seattle zoning and use branch before launch.

    • check the city where the business is actually located,
    • ask zoning and building officials about home occupation, storage, deliveries, and signage,
    • ask whether the activity changes the recorded use of the address,
    • and do not assume Seattle rules apply unless the address is actually in Seattle
    • Seattle public guidance says most businesses operating in Seattle are required to have a Seattle business license tax certificate, including home-based businesses.
    • Seattle public guidance also says certain online-only businesses may still need the Seattle license if the business originates from Seattle or has servers within city limits.
    • Seattle public guidance says the 2026 base business-license fee starts at $73, plus $10 for each branch location, with the first-year base fee cut in half if the start date is on or after July 1.
    • Seattle public guidance says the license renews annually on December 31.
    • Seattle public tax guidance says the city B&O threshold increased from $100,000 to $2 million effective January 1, 2026, but businesses under that threshold still file a city return.
    • Seattle public home-business guidance says the operator must live in the unit, the business cannot create outside impacts like noise or other detectable emissions, and the dwelling cannot change in character from residential to commercial.
    • Seattle public permitting guidance says all uses are established by permit and that opening a new business or changing a use can require Establishing Use or Addition / Alteration review even without a major remodel.
  8. Step 8: If you hire employees, handle payroll registrations and insurance

    Main guide step 8

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • Washington Department of Revenue public guidance says to file the Business License Application for hiring employees no sooner than 90 days before you plan to hire.
    • That same public guidance says the application registers the business for workers' compensation through Labor & Industries and unemployment insurance through Employment Security.
    • Washington ESD public guidance says employers file unemployment tax and wage reports quarterly.
    • Washington public guidance says employers must report new and rehired employees within 20 days.
    • Washington Paid Leave public guidance says employers of every size collect premiums and submit reports each quarter, and that smaller employers generally do not pay the employer share.
  9. Step 9: Create your Walmart Marketplace account and complete setup

    Main guide step 9

    Have these ready:

    Why it matters: Public application requirements reviewed on April 26, 2026 also say sellers should have: Platform registration flow: Important:

    • government-issued ID
    • business email
    • phone number
    • bank or payout information
    • tax information
    • business registration or license documents if applicable
    • supporting documents that verify your business name and address
    • product IDs such as GTIN or UPC, or a justified exemption path if your products qualify
    • Business Tax ID(s) or Business License Number
    • business-identity details that match IRS or other government records
    • a history of marketplace or eCommerce success
    • a catalog that complies with Walmart's prohibited-products rules
    • and either a B2C U.S. warehouse with returns capability or use of Walmart Fulfillment Services (WFS)
    • The fuller public Walmart onboarding sequence reviewed on April 26, 2026 is this 5-step flow, not the simpler marketing summary some other pages use.
    • Walmart's public seller-registration guide says business verification can take from a few minutes to two business days.
    • Walmart's public New Seller Payment Hold Policy, last updated December 10, 2025, says United States sellers face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days, with the hold ending only after 90 days have passed since the first shipped order and the seller has received $7,500 in payments.
    • Keep payout guidance provider-agnostic. Current public pages support either Walmart Marketplace Wallet or a third-party payout solution, and Walmart says you can use only one payout method at a time.
    • Verify your business with business details that match your tax and formation records.
    • Choose your payout method using one approved payout path at a time.
    • Add market details and customer-service information.
    • Manage fulfillment as seller-fulfilled, WFS, or a supported combination.
    • Set up your catalog in Seller Center.
  10. Step 10: Understand Walmart's cost model before you price anything

    Main guide step 10

    Practical rule:

    Why it matters: Do not price from memory. Re-check the live Walmart category table and WFS calculator for your exact category, weight, and dimensions before you buy inventory or publish listings.

    • Walmart Marketplace does not use a monthly seller subscription fee in the public pages reviewed on April 26, 2026.
    • Walmart's public pricing page says Marketplace and WFS use zero setup, monthly, or hidden fees.
    • Marketplace referral fees vary by category and product type and are only deducted after a completed sale.
    • The public referral-fee schedule shows category-specific percentages, not one flat seller rate.
    • Total sales price for referral-fee purposes includes item price plus shipping and handling, gift wrap, and other charges.
    • WFS adds separate fulfillment and storage fees on top of marketplace referral fees, and the live WFS pricing page says fees are subject to change and that peak-season and long-term-storage surcharges can apply.
  11. Step 11: Decide whether brand or IP programs belong in the initial launch

    Main guide step 11

    This combo did not identify a public Walmart rule making Walmart Brand Portal a day-one requirement for an ordinary first listing.

    • This combo did not identify a public Walmart rule making Walmart Brand Portal a day-one requirement for an ordinary first listing.
    • Treat Walmart Brand Portal as a separate brand-protection branch rather than part of the default beginner setup.
    • If you resell branded goods, keep invoices and authenticity records from day one whether or not you use brand-protection tools later.
  12. Step 12: Complete the fulfillment and operations branch

    Main guide step 12

    Use the beginner-safe Walmart operations path:

    Why it matters: You have two main beginner fulfillment paths: If you ship orders yourself: If you use WFS:

    • start with one or two low-risk listings,
    • keep titles, photos, descriptions, and item attributes accurate,
    • choose fulfillment you can reliably support,
    • set conservative handling and shipping promises,
    • and do not scale inventory until the first workflow actually works
    • Seller-fulfilled
    • Walmart Fulfillment Services (WFS)
    • Walmart's public returns policy says you must set up a valid U.S. return address in Seller Center.
    • The return-center address cannot be a P.O. box, and it cannot be in Hawaii, Alaska, or U.S. territories.
    • Walmart's public seller-performance standards still apply.
    • Public WFS pages say WFS stores, picks, packs, and ships orders, and handles customer support and returns for those orders.
    • Public WFS pages say sellers can ship and store inventory without minimums or maximums.
    • Public WFS pages say candidate items can be up to 500 lb. and up to 120" x 105" x 93" including packaging.
    • Public Walmart performance pages say WFS covers most seller performance metrics except Negative Feedback Rate, and WFS orders do not receive the ordinary seller performance notifications tied to those metrics.
  13. Step 13: Confirm product, service, or category eligibility before scaling

    Main guide step 13

    For a first launch:

    • Walmart's public policy index says sellers are responsible for staying compliant with all marketplace policies, rules, and guidelines.
    • Public Walmart policy materials say violations can lead to unpublishing, suspension, or termination.
    • If you sell products without a product ID, Walmart has a public GTIN exemption path.
    • Public Walmart Resold policy says pre-owned and restored programs are separate branches and are not a default beginner path.
    • prefer new, standard-condition products,
    • avoid approval-heavy categories,
    • avoid invitation-only programs,
    • and do not assume prior success on Amazon, Etsy, eBay, Shopify, or TikTok Shop automatically guarantees easy Walmart approval
  14. Step 14: Launch with a compliance-first operating routine

    Main guide step 14

    Once live, keep these habits:

    • reconcile payouts, fees, refunds, and return-related charges
    • monitor business-verification, payout, and performance notices
    • maintain invoices and supplier records
    • keep tax reserves separate
    • review margins after real referral, fulfillment, and return costs
    • avoid mixing personal and business spending
    • re-check the Washington tax branch before adding direct off-platform sales or a new location

Best practical order for the LLC launch path

  1. Choose the product lane and whether the business will be home-based.
  2. Choose the legal name and public brand approach.
  3. File the Certificate of Formation and appoint the registered agent.
  4. File the initial report.
  5. Get the EIN.
  6. Open the bank account.
  7. Handle the Washington business-license, trade-name, and reseller-permit branches.
  8. Set up Washington excise-tax bookkeeping with the marketplace-facilitator split kept clear.
  9. Start any Seattle or other local license, tax, zoning, and use-permit branch.
  10. Build the Walmart account and payout setup.
  11. Finish the catalog, returns, and fulfillment branches.
  12. If hiring, open the Washington employer, ESD, L&I, and paid-leave branches.
  13. Track the annual report, Washington filing cadence, and Seattle annual deadlines on the compliance calendar.
State filing and tax Washington tax stack Keep the Washington registration, tax, and maintenance rules together while you launch. Everyone 7 checks

1. EIN

A single-member LLC generally needs an EIN.

  • A single-member LLC generally needs an EIN.
  • A sole proprietor may not always need one federally, but it is often practical anyway.

2. Washington business license and tax registration

Washington's normal registration path is the Department of Revenue Business License Application.

  • Washington's normal registration path is the Department of Revenue Business License Application.
  • That filing creates the UBI and tax-account setup used for excise tax and other state business obligations.
  • Washington public guidance says businesses with a physical presence in Washington must register with the Department of Revenue even if they do not meet an economic threshold.
  • Washington public guidance says new businesses generally pay a $50 open or reopen processing fee, plus related endorsement or trade-name fees.

3. Marketplace tax rule

Walmart, as marketplace facilitator, collects and remits Washington retail sales tax on taxable Walmart Marketplace sales shipped to Washington.

  • Walmart, as marketplace facilitator, collects and remits Washington retail sales tax on taxable Walmart Marketplace sales shipped to Washington.
  • Washington Department of Revenue public guidance says a marketplace seller making retail sales only through a marketplace facilitator does not need to collect or submit retail sales tax on those sales if the seller keeps proof that the facilitator is collecting and remitting.
  • That same public Washington guidance says sellers with physical presence still register with the Department, and filing sellers still report their Washington retail sales and B&O activity.
  • The same public page tells filing sellers to report gross Washington retail sales under Retailing B&O and use the Gross Sales Collected by Facilitator deduction path for marketplace sales.

4. Resale purchases or exempt purchasing

Use the Washington reseller permit path if you will buy inventory for resale.

  • Use the Washington reseller permit path if you will buy inventory for resale.
  • Washington public guidance says a business must have the appropriate business-license and tax registrations before it can get the permit.
  • Washington public guidance says reseller permits are generally valid for four years, but some newer or lower-history accounts may receive a two year permit.
  • Give the permit to the vendor rather than paying retail sales tax at the time of purchase when the purchase genuinely qualifies for resale treatment.

5. Entity tax treatment

A standard single-member LLC is generally disregarded for federal income-tax purposes unless it elects a different classification.

  • A standard single-member LLC is generally disregarded for federal income-tax purposes unless it elects a different classification.
  • The Washington startup and marketplace-seller pages reviewed for this combo keep B&O, retail sales or use tax, and local business-tax branches in view rather than a Washington income-tax registration step.
  • Seattle and some other cities can add a separate local business-tax layer.

6. Entity filing-fee or franchise-tax rule

As of April 26, 2026, this combo did not identify a Washington LLC franchise tax in the official public record reviewed.

  • As of April 26, 2026, this combo did not identify a Washington LLC franchise tax in the official public record reviewed.
  • The recurring public Washington entity-maintenance item identified here is the annual report at $70.
  • Treat that as a current public-record finding, not as a lifetime guarantee. Re-check before each filing year.

7. If the founder changes entity type later

Safe path:

  • Washington Department of Revenue public guidance says a sole proprietorship, general partnership, or corporation changing to an LLC is treated as a new business.
  • The same public guidance says the new business must apply for a new business license, receives a new UBI number, and generally must reapply for city and state endorsements and other licenses.
  • treat a sole-proprietor-to-LLC conversion as a new-registration checkpoint for state and city accounts
  • and do not assume the old Washington or Seattle licensing carries over automatically
Platform setup Walmart Marketplace account and operations Use this section for the Walmart Marketplace-specific account, plan, eligibility, and operations work. Everyone 5 steps
  1. Step 9: Create your Walmart Marketplace account and complete setup

    Platform step 1

    Have these ready:

    Why it matters: Public application requirements reviewed on April 26, 2026 also say sellers should have: Platform registration flow: Important:

    • government-issued ID
    • business email
    • phone number
    • bank or payout information
    • tax information
    • business registration or license documents if applicable
    • supporting documents that verify your business name and address
    • product IDs such as GTIN or UPC, or a justified exemption path if your products qualify
    • Business Tax ID(s) or Business License Number
    • business-identity details that match IRS or other government records
    • a history of marketplace or eCommerce success
    • a catalog that complies with Walmart's prohibited-products rules
    • and either a B2C U.S. warehouse with returns capability or use of Walmart Fulfillment Services (WFS)
    • The fuller public Walmart onboarding sequence reviewed on April 26, 2026 is this 5-step flow, not the simpler marketing summary some other pages use.
    • Walmart's public seller-registration guide says business verification can take from a few minutes to two business days.
    • Walmart's public New Seller Payment Hold Policy, last updated December 10, 2025, says United States sellers face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days, with the hold ending only after 90 days have passed since the first shipped order and the seller has received $7,500 in payments.
    • Keep payout guidance provider-agnostic. Current public pages support either Walmart Marketplace Wallet or a third-party payout solution, and Walmart says you can use only one payout method at a time.
    • Verify your business with business details that match your tax and formation records.
    • Choose your payout method using one approved payout path at a time.
    • Add market details and customer-service information.
    • Manage fulfillment as seller-fulfilled, WFS, or a supported combination.
    • Set up your catalog in Seller Center.
  2. Step 10: Understand Walmart's cost model before you price anything

    Platform step 2

    Practical rule:

    Why it matters: Do not price from memory. Re-check the live Walmart category table and WFS calculator for your exact category, weight, and dimensions before you buy inventory or publish listings.

    • Walmart Marketplace does not use a monthly seller subscription fee in the public pages reviewed on April 26, 2026.
    • Walmart's public pricing page says Marketplace and WFS use zero setup, monthly, or hidden fees.
    • Marketplace referral fees vary by category and product type and are only deducted after a completed sale.
    • The public referral-fee schedule shows category-specific percentages, not one flat seller rate.
    • Total sales price for referral-fee purposes includes item price plus shipping and handling, gift wrap, and other charges.
    • WFS adds separate fulfillment and storage fees on top of marketplace referral fees, and the live WFS pricing page says fees are subject to change and that peak-season and long-term-storage surcharges can apply.
  3. Step 11: Decide whether brand or IP programs belong in the initial launch

    Platform step 3

    This combo did not identify a public Walmart rule making Walmart Brand Portal a day-one requirement for an ordinary first listing.

    • This combo did not identify a public Walmart rule making Walmart Brand Portal a day-one requirement for an ordinary first listing.
    • Treat Walmart Brand Portal as a separate brand-protection branch rather than part of the default beginner setup.
    • If you resell branded goods, keep invoices and authenticity records from day one whether or not you use brand-protection tools later.
  4. Step 12: Complete the fulfillment and operations branch

    Platform step 4

    Use the beginner-safe Walmart operations path:

    Why it matters: You have two main beginner fulfillment paths: If you ship orders yourself: If you use WFS:

    • start with one or two low-risk listings,
    • keep titles, photos, descriptions, and item attributes accurate,
    • choose fulfillment you can reliably support,
    • set conservative handling and shipping promises,
    • and do not scale inventory until the first workflow actually works
    • Seller-fulfilled
    • Walmart Fulfillment Services (WFS)
    • Walmart's public returns policy says you must set up a valid U.S. return address in Seller Center.
    • The return-center address cannot be a P.O. box, and it cannot be in Hawaii, Alaska, or U.S. territories.
    • Walmart's public seller-performance standards still apply.
    • Public WFS pages say WFS stores, picks, packs, and ships orders, and handles customer support and returns for those orders.
    • Public WFS pages say sellers can ship and store inventory without minimums or maximums.
    • Public WFS pages say candidate items can be up to 500 lb. and up to 120" x 105" x 93" including packaging.
    • Public Walmart performance pages say WFS covers most seller performance metrics except Negative Feedback Rate, and WFS orders do not receive the ordinary seller performance notifications tied to those metrics.
  5. Step 13: Confirm product, service, or category eligibility before scaling

    Platform step 5

    For a first launch:

    • Walmart's public policy index says sellers are responsible for staying compliant with all marketplace policies, rules, and guidelines.
    • Public Walmart policy materials say violations can lead to unpublishing, suspension, or termination.
    • If you sell products without a product ID, Walmart has a public GTIN exemption path.
    • Public Walmart Resold policy says pre-owned and restored programs are separate branches and are not a default beginner path.
    • prefer new, standard-condition products,
    • avoid approval-heavy categories,
    • avoid invitation-only programs,
    • and do not assume prior success on Amazon, Etsy, eBay, Shopify, or TikTok Shop automatically guarantees easy Walmart approval
Local branch Local permits and Seattle branch These local and city checks can still change the answer even after the state and platform path is clear. Location-specific 2 branches

Local permits and location checks

Washington pushes many operating-location questions down to cities even though trade-name registration is state-level.

  • Washington pushes many operating-location questions down to cities even though trade-name registration is state-level.
  • For any place where the business will operate:
  • check the city licensing office
  • check zoning and building rules if inventory will be stored
  • check any local business-tax branch
  • and check parking, traffic, and fire-code implications if the business operates from home
  • Typical local risk areas:
  • home occupation restrictions
  • zoning for storage
  • truck or carrier activity at a residence
  • signage
  • occupancy and use permits
  • city business taxes

Seattle Appendix

If the business operates in Seattle, add one more review layer.

  • If the business operates in Seattle, add one more review layer.
  • Seattle public guidance says businesses based in Seattle, including home-based businesses, must have a Seattle business license tax certificate.
  • Seattle public guidance also says certain online-only businesses may need the Seattle license if the business originates from Seattle or uses a Seattle office, location, or server footprint.
  • Seattle public guidance says the 2026 general business-license base tier starts at $73, plus $10 per branch location, and the first-year fee is cut in half if the business starts on or after July 1.
  • Seattle public guidance says the business-license tax certificate renews annually on December 31.
  • Seattle public tax guidance says businesses doing business in Seattle must have the city license, file a return, and pay any tax due, and that annual returns for annual filers are due on or before April 30 of the following year.
  • Seattle public Seattle Shield guidance says the B&O tax threshold increased from $100,000 to $2,000,000 effective January 1, 2026, but businesses still file a return reporting annual gross revenue even if they owe no Seattle B&O tax.
  • Home-business layer:
  • Seattle public home-business guidance says you may run a business from home only if it does not interfere with the use of the property as a residence.
  • The same city guidance says you must live in the dwelling unit, signs are tightly limited, and the business cannot change the character of the property from residential to commercial because of noise, odor, or other outside effects.
  • Use-permit layer:
  • Seattle public permitting guidance says all land uses are established by permit.
  • The same city guidance says a new business location, a change in use, or certain commercial or storage operations can require an Establishing Use or Addition / Alteration permit even if the site is not being heavily remodeled.
  • Practical Seattle takeaway:
  • If you want to store, package, or ship Walmart Marketplace inventory from a Seattle home or move into a studio, warehouse, or retail location, do not assume the general home-business page fully clears the use.
  • Check the specific Seattle licensing and permitting branch before signing a lease or scaling inventory.
  • and do not assume Seattle rules apply unless the address is actually in Seattle
Optional branch Employees and insurance Use this branch if you plan to hire or need the insurance follow-up that comes with scaling. Only if hiring or scaling 5 branches

1. Employer registration

Quarterly reporting:

  • Agency group: Washington Department of Revenue, Employment Security Department, Labor & Industries, and Paid Leave
  • Public path: apply or update through the Washington business-license system
  • Washington public guidance says businesses with employees need to file the Business License Application, no sooner than 90 days before hiring if they do not already have the employer branch open
  • Washington public guidance says that filing registers the employer with ESD and L&I
  • Washington ESD public guidance says employers file unemployment tax and wage reports quarterly.
  • Washington public guidance also says employers must report new and rehired workers within 20 days.
  • Washington public guidance says employers must report new and rehired employees within 20 days.

2. Workers' compensation

Owner-coverage branch:

  • Agency: Washington State Department of Labor & Industries
  • Public path: get the workers' compensation account by applying for or updating the business license
  • Coverage cost: premium-based, not a flat filing fee
  • Timing: before or at the point you become an employer
  • Washington L&I public guidance says business owners, partners, member-managers, and certain officers can elect optional owner coverage separately.
  • The public optional-coverage form number is F213-042-000.
  • That same public guidance says the application registers the business for workers' compensation through Labor & Industries and unemployment insurance through Employment Security.

3. Disability, paid leave, or similar coverage

Washington Paid Leave public guidance says every business in Washington must file a quarterly report.

  • Washington Paid Leave public guidance says every business in Washington must file a quarterly report.
  • The same public guidance says businesses with fewer than 50 employees generally are not required to pay the employer portion of premiums, though they still file and administer the employee share.
  • Washington's public paid-leave premium rate for 2026 is 1.13% up to the Social Security cap.
  • This combo did not identify a separate Washington statewide private-employer short-term-disability registration beyond the paid-leave and payroll systems reviewed here.
  • Washington Paid Leave public guidance says employers of every size collect premiums and submit reports each quarter, and that smaller employers generally do not pay the employer share.

4. Exemption certificate if applicable

This combo did not identify a general Washington CE-200-style exemption certificate for a standard merchandise-employer branch.

  • This combo did not identify a general Washington CE-200-style exemption certificate for a standard merchandise-employer branch.
  • If you are in a contractor, staffing, or special-employer fact pattern, research that separately.

Insurance reality

Walmart has a public conditional liability-insurance policy, not a universal day-one insurance requirement for every new seller.

  • Walmart has a public conditional liability-insurance policy, not a universal day-one insurance requirement for every new seller.
  • As of the public policy reviewed on April 26, 2026, Walmart Marketplace says a seller must submit a Certificate of Insurance (COI) with general liability and product liability insurance if the seller exceeds $100,000 in GMV in any 12-month period or if Walmart notifies the seller directly.
  • The public policy says the required limits are $1,000,000 per occurrence and $2,000,000 aggregate, and Walmart Inc., its subsidiaries and its affiliates must be listed as additional insured.
  • Even below that threshold, Walmart encourages sellers to maintain insurance.
  • Keep Wallet FDIC coverage and seller-shipping protections separate from seller liability insurance. They are not the same thing.
Stay compliant Ongoing compliance calendar Keep the recurring compliance checks and live-operating routine visible after launch. Everyone 5 groups

Before first sale

  • Finish entity or Washington trade-name setup.
  • Get EIN if applicable.
  • Open bank account.
  • Resolve the Washington registration versus reseller-permit branch.
  • Check local permits and Seattle home-business rules if applicable.
  • Re-check live Walmart Marketplace application, fee, and policy materials.

Before first live launch

  • Finish the Walmart Marketplace account setup branch.
  • Confirm category, GTIN, return-center, and fulfillment assumptions.
  • Start with low-risk items you can document and support.
  • Make sure the Seattle local branch is cleared if the business operates there.

Monthly

  • Reconcile sales, fees, refunds, return charges, and shipping cost.
  • Review cash reserves for taxes.
  • Review margins after actual referral and fulfillment charges.
  • Review account notifications, performance metrics, and compliance issues.

Quarterly

  • File Washington excise returns on the cadence the state assigns.
  • If you are an employer, file Washington unemployment and paid-leave reports on the assigned cadence.
  • Review whether operational changes created a new local permit or zoning issue.

Annual or periodic

  • File the Washington annual report if you formed an LLC.
  • File annual federal, Washington, and Seattle tax returns as applicable to your entity and city facts.
  • Re-check the Seattle business-license renewal and city return calendar if the business operates there.
  • Re-check live Walmart referral-fee, WFS, insurance, and policy pages before scaling or changing how you sell.
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 9 mistakes

Common Mistakes New Operators Make

  • Treating Walmart Marketplace like a direct Shopify store instead of a marketplace-facilitated channel
  • Assuming marketplace tax collection automatically resolves the Washington registration or B&O branch
  • Ignoring the separate Washington reseller-permit branch
  • Pricing inventory before checking the live referral-fee table and WFS economics
  • Launching before Seattle home-based inventory or shipping facts are clear
  • Buying pre-owned, restored, or highly regulated inventory before checking the program and category rules
  • Using weak supplier or authenticity documentation
  • Mixing personal and business money
  • Ignoring the moment when direct off-platform sales change the Washington tax answer

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real Walmart Marketplace business in Washington, single-member LLC is usually the better long-term path.

Full appendix Full official source directory Every official source row from the research pack, kept in its full table structure. Everyone 45 rows

Source group

Statewide Start

Washington Department of Revenue

Washington registration hub

Form / portal Business License Application / My DOR
Fee Variable
Timing Early in setup
Who needs it New and existing Washington businesses

Public page says to register if the business uses a different public name, plans to hire within 90 days, sells taxable goods, expects at least $12,000 in annual gross income, or otherwise owes DOR taxes or fees.

Open official link

Washington Department of Revenue

Immediate post-application guidance

Form / portal Guidance page
Fee None for the page
Timing After filing the application
Who needs it New Washington businesses

Public guidance says not to begin business activity until you receive the business license and says the Department assigns an excise-tax filing frequency.

Open official link

Washington Department of Revenue

Tax-registration trigger summary

Form / portal Tax-registration guidance
Fee None for the page
Timing First planning step
Who needs it Everyone

Public page says a state tax registration is required if you sell taxable goods or expect at least $12,000 in annual gross income.

Open official link

Source group

Entity Choice and Formation

Washington Secretary of State

Default entity formation filing

Form / portal Certificate of Formation
Fee $180
Timing At formation
Who needs it single-member LLC founders

Public filing instructions confirm the Certificate of Formation and the current online fee.

Open official link

Washington Secretary of State

Immediate post-filing requirement

Form / portal Initial report
Fee Free with formation; $10 if filed separately
Timing With formation or within 120 days
Who needs it single-member LLC founders

Public Washington guidance says the initial report may be filed with formation or later within 120 days for an added fee.

Open official link

Washington Secretary of State

Ongoing entity maintenance

Form / portal Annual report filing path
Fee $70 current fee for profit entities
Timing Annual
Who needs it single-member LLC founders

Public Washington guidance says annual reports are due on the last day of the month the business first formed or registered and may be filed up to 180 days early.

Open official link

Washington Secretary of State

Registered-agent rule

Form / portal Registered-agent guidance
Fee Varies if you hire a service
Timing At formation and ongoing
Who needs it LLC founders

Public guidance says the registered office must be a physical Washington address and cannot be a P.O. box or PMB.

Open official link

Source group

Sole Proprietor and Local Name Filings

Washington Department of Revenue

Sole-proprietor baseline

Form / portal FAQ guidance
Fee None for the page
Timing Before launch
Who needs it Sole proprietors

Public guidance says a sole proprietor with no employees and no Washington taxes or fees is not required to have a business license if using the owner's full legal name.

Open official link

Washington Department of Revenue

Trade-name registration

Form / portal Business License Application trade-name branch
Fee $5 per trade name
Timing Before using the public business name
Who needs it Sole proprietors and LLCs using another public-facing name

Public guidance says trade-name registration is indefinite until canceled and does not protect the name from use by others.

Open official link

Washington Department of Revenue

Trade-name bulletin

Form / portal Bulletin / instructions
Fee None for the bulletin
Timing During name filing
Who needs it Founders using a trade name

Public bulletin explains when to use the state trade-name filing and why it is not the same as trademark protection.

Open official link

Source group

Federal and State Tax Setup

IRS

EIN overview and online application

Form / portal Online EIN application
Fee Free
Timing Early in setup
Who needs it LLCs and sole proprietors wanting an EIN

Public IRS page says form the legal entity with the state before applying if you are forming one.

Open official link

IRS

EIN paper form

Form / portal Form SS-4
Fee Free
Timing If not applying online
Who needs it Founders not using the online EIN flow

Public IRS page also covers later responsible-party updates.

Open official link

Washington Department of Revenue

Washington business-license and tax registration

Form / portal Business License Application
Fee Variable
Timing Before business activity
Who needs it Washington businesses needing registration

Public Washington guidance says the application is used to open or reopen a business, register a trade name, hire employees, and add city or state endorsements.

Open official link

Washington Department of Revenue

Variable licensing fees

Form / portal Fee schedule
Fee $50 open or reopen, $10 other purpose, $5 annual renewal processing fee, plus endorsement and trade-name fees
Timing During registration and updates
Who needs it New and existing Washington businesses

Public fee page is the cleanest fee anchor for startup, change, and renewal-processing costs.

Open official link

Washington Department of Revenue

Marketplace-seller rule

Form / portal Guidance page
Fee None for the page
Timing Before and after launch
Who needs it Marketplace sellers and mixed-channel sellers

Public page says a seller with physical presence must register, facilitated sales do not require the seller to collect and submit retail sales tax if the seller has proof the facilitator is doing so, and filing sellers still report gross retailing B&O and use the facilitator deduction path.

Open official link

Washington Department of Revenue

Resale purchases or exempt buying

Form / portal Reseller permit
Fee No standalone fee identified on the reviewed public page
Timing After tax registration if applicable
Who needs it Inventory purchasers buying for resale

Public page says permits are generally valid for four years, with two years possible for some newer or lower-history businesses, and require the appropriate Washington business licenses first.

Open official link

Source group

Entity Tax Maintenance

IRS

Entity tax treatment

Form / portal Guidance page
Fee None for the page
Timing During planning and annually
Who needs it single-member LLC founders

Public IRS page covers the default federal classification and election paths.

Open official link

Washington Department of Revenue

Washington tax structure overview

Form / portal Guidance pages
Fee None for the pages
Timing During planning and filing
Who needs it Washington businesses

Public DOR guidance here supports the reviewed pack's core tax structure: state registration, excise returns, Retailing B&O, marketplace-facilitator deduction path, and no state personal income tax branch identified as part of business registration.

Open official link

FinCEN

Federal ownership-reporting status

Form / portal BOI guidance
Fee None for the guide
Timing Re-check if federal rules change
Who needs it Domestic Washington entities

As of April 26, 2026, FinCEN says domestic entities are exempt after the interim final rule published on March 26, 2025.

Open official link

Source group

Employment and Insurance

Washington Department of Revenue

Employer registration

Form / portal Business License Application hiring-employees branch
Fee Processing fee depends on filing purpose
Timing No sooner than 90 days before hiring
Who needs it Businesses with employees

Public page says you must have a registered business to hire and that the application registers the employer with L&I and ESD.

Open official link

Employment Security Department

Unemployment-insurance employer account

Form / portal EAMS / SAW
Fee None stated for registration
Timing At hiring when liable
Who needs it Businesses with employees

Public guidance points employers to SAW and EAMS for unemployment-tax reporting and management.

Open official link

Employment Security Department

New-hire reporting

Form / portal New-hire reporting
Fee None stated
Timing Within 20 days of hiring or rehiring
Who needs it Businesses with employees

Public guidance says Washington employers report new and rehired workers within 20 days.

Open official link

Washington State Department of Labor & Industries

Workers' compensation account

Form / portal Workers' compensation account through business-license path
Fee Premium-based or varies
Timing Before or at hiring
Who needs it Most employers hiring in Washington

Public page says employers usually get the account by applying for or updating the business license.

Open official link

Washington State Department of Labor & Industries

Optional owner coverage

Form / portal F213-042-000
Fee No filing fee identified on the form
Timing Only when the owner wants personal workers' compensation coverage
Who needs it Sole proprietors, partners, member-managers, and certain officers

Public form covers elective owner coverage for otherwise excluded owners.

Open official link

Washington State Paid Family and Medical Leave

Paid leave reporting and small-employer rule

Form / portal Quarterly paid-leave reporting
Fee Premium-based
Timing Quarterly if you have employees
Who needs it Washington employers

Public guidance says every employer files quarterly, smaller employers generally do not pay the employer share of premiums, and the 2026 premium rate is 1.13%.

Open official link

Source group

Platform Setup

Walmart Marketplace

Seller requirements and onboarding framing

Form / portal Public onboarding guide
Fee No signup fee stated
Timing Before applying
Who needs it All Walmart Marketplace operators

Public guide dated February 11, 2026 is the main public onboarding source used here. It lists business tax ID or license, supporting docs, marketplace history, GTIN/UPC, compliant catalog, and U.S. fulfillment with returns capability.

Open official link

Walmart Marketplace

Marketplace qualifications overview

Form / portal Public qualification page
Fee None for the page
Timing Before applying
Who needs it All sellers

Public page is the cleanest public qualification checklist and points directly to WFS and seller-performance expectations.

Open official link

Marketplace Learn

Tax classifications and documentation

Form / portal Onboarding tax-doc guide
Fee None stated
Timing During business verification
Who needs it Sellers completing account setup

Public guide confirms U.S. sellers generally use the W-9 branch and may need EIN proof, state business-license evidence, or similar documents.

Open official link

Walmart Marketplace

Payout method options and Wallet

Form / portal Walmart Marketplace Wallet
Fee No hidden fees stated on the page
Timing During payout setup
Who needs it Sellers comparing payout options

Public Wallet page says only one payout method may be used at a time and deposits are FDIC insured up to $250,000 at JPMorgan Chase Bank, N.A.

Open official link

Marketplace Learn

New-seller payment-hold rule

Form / portal Public policy page
Fee None for the page
Timing Before launch and during first settlement cycles
Who needs it New Walmart Marketplace sellers

Public guide dated December 10, 2025 says United States sellers face a rolling delay of up to 14 days and non-U.S. sellers up to 21 days. The hold ends only after 90 days since the first shipped order and $7,500 in payments.

Open official link

Walmart Marketplace

Referral-fee table

Form / portal Pricing page
Fee Varies by category
Timing Before pricing inventory
Who needs it All sellers

Public page says there are zero setup, monthly, or hidden fees, referral fees vary by category, and total sales price includes item price plus shipping, handling, gift wrap, and other charges.

Open official link

Marketplace Learn

Marketplace-facilitator collection proof

Form / portal Public tax pages
Fee None for the pages
Timing Before launch and during audits
Who needs it Marketplace sellers

Public pages say Walmart collects and remits sales tax on Washington marketplace sales effective October 1, 2018, and that Walmart.com is the marketplace facilitator and taxpayer and seller of record for applicable marketplace-facilitator-law taxes.

Open official link

Source group

Fulfillment, Logistics, or Store Operations

Walmart Marketplace

WFS overview

Form / portal WFS overview
Fee WFS fees vary
Timing Before launch
Who needs it Operators considering WFS

Public page says WFS handles storage, picking, packing, shipping, customer support, and returns, says there are no minimums or maximums, and publishes the item envelope up to 500 lb. and 120" x 105" x 93" including packaging.

Open official link

Walmart Marketplace

WFS pricing details

Form / portal WFS fee table and estimator
Fee Varies by weight, dimensions, storage time, and special surcharges
Timing Optional before launch
Who needs it Sellers considering WFS

Public page says fees are subject to change, storage under 365 days has no minimums or maximums, and peak-season and long-term-storage charges can apply.

Open official link

Marketplace Learn

Seller-fulfilled returns policy

Form / portal Seller-fulfilled returns policy
Fee Operational cost varies
Timing Before launch and ongoing
Who needs it Seller-fulfilled sellers

Public returns policy says every seller must provide a valid U.S. return center address and bars P.O. boxes, Hawaii, Alaska, and U.S. territories as return-center addresses.

Open official link

Marketplace Learn

Policy index and enforcement posture

Form / portal Seller-policy index
Fee None for the page
Timing During sourcing or setup
Who needs it All sellers

Public policy index says sellers are responsible for all policies, rules, and guidelines and that failure to comply may lead to suspension or termination.

Open official link

Marketplace Learn

Seller performance standards

Form / portal Public performance guides
Fee None for the guides
Timing Before launch and ongoing
Who needs it All sellers

Public performance guide says WFS covers most metrics except negative feedback rate. Public Performance Alarms guidance says WFS orders do not receive ordinary seller performance notifications because they are not evaluated against most seller performance metrics.

Open official link

Marketplace Learn

Product-ID exception path

Form / portal GTIN exemption request
Fee None for the guide
Timing During item setup if needed
Who needs it Private-label or exempted product sellers

Public guide dated March 6, 2026 says sellers without product IDs may request authorization through the GTIN exemption flow.

Open official link

Marketplace Learn

Pre-owned or restored branch

Form / portal Resold policy
Fee Standard marketplace economics plus separate program rules
Timing Only if pursuing pre-owned or restored sales
Who needs it Sellers not staying in the default new-goods lane

Public policy dated February 12, 2026 says non-new-condition products are prohibited unless the seller is invited into the Resold program.

Open official link

Source group

Insurance Checkpoint

Marketplace Learn

Platform insurance threshold or requirement

Form / portal Seller liability insurance / COI submission
Fee Premium varies
Timing Re-check before or as sales scale
Who needs it Sellers exceeding the public threshold or directly notified by Walmart

Public Walmart policy dated December 12, 2025 frames this as a conditional trigger, not a universal day-one requirement. The page says a COI is required if the seller exceeds $100,000 in GMV in any 12-month period or is notified directly, with limits of $1,000,000 per occurrence and $2,000,000 aggregate.

Open official link

Source group

Seattle Branch

City of Seattle Finance

City license baseline

Form / portal Seattle business license tax certificate
Fee Base tier starts at $73 in 2026, plus $10 per branch; first-year base fee is halved if the start date is on or after July 1
Timing Before doing business in Seattle and renewed annually on December 31
Who needs it Seattle-based businesses and some businesses doing business in Seattle

Public pages say most Seattle businesses need the city license, including home-based businesses, and note that some online-only businesses may also need it.

Open official link

City of Seattle Finance

City tax filing and annual due date

Form / portal City tax returns through FileLocal
Fee Varies
Timing Ongoing
Who needs it Seattle businesses with city filing obligations

Public page says Seattle businesses must file city returns and that annual returns for annual filers are due on or before April 30 of the following year.

Open official link

City of Seattle Finance

Seattle Shield threshold change

Form / portal Seattle Shield guidance
Fee None for the page
Timing During planning and annual city filing
Who needs it Seattle businesses

Public page says the Seattle B&O threshold increased to $2,000,000 effective January 1, 2026, but businesses under the threshold still must file a return.

Open official link

Seattle Department of Construction and Inspections

Home-business rules

Form / portal Home-business guidance
Fee None for the page
Timing Before operating from a residence
Who needs it Seattle home-based businesses

Public page says home businesses cannot interfere with the residential use of the property, the operator must live there, outside effects are limited, and violations can trigger fines.

Open official link

Seattle Department of Construction and Inspections

Use-permit and new-location branch

Form / portal Establishing Use / Addition or Alteration permit path
Fee Varies
Timing Before opening a new location or changing a use
Who needs it Seattle businesses using commercial, warehouse, or newly converted space

Public pages say all land uses are established by permit and that opening a new business or changing the use of a property can require permit review even when no major remodel is planned.

Open official link