How to handle taxes on orders before you meeting state nexus

[JordanDe]

Hi all, 

I am using Shopify Tax to calculate the taxes on my orders. I am trying to understand exactly how taxes should be reported for states that I sell in(online) before I meet the economic nexus threshold. 

We are going to use the following information. We will ASSUME both state tax rates are identical for the purpose of this discussion

Ending Quarter 3
Home State: Washington
Total Net Item Sales: $79.77
Total Item Tax Amount: $4.42

Total Tax collected for Washington: $2.07

Total Tax collected for Illinois: $2.35
States Items Sold: Washington, Illinois

Alright with the assumptions out of the way, lets get on with the question regarding economic nexus. 

Since Illinois has a $100k or 200 transaction threshold, it is obvious i do not owe them taxes. That being said, who do I owe taxes to, or do I not collect taxes at all and it is a tax free sale?

In Shopify - if I setup my tax settings to state only collect taxes in Washington State(home state), everyone outside of Washington will not be charged tax. If i add all the states I sell to, and i sell to a customer in Illinois as our example above, I collect taxes based on the Illinois tax rate, but who do i give this money to?

When I file my Washington Quarterly tax, they state that i should be reporting sales to Washington customers, not out of state customers and therefore there's an imbalance of tax collected vs tax paid out.

Shopify Tax also seems to think I dont actually have any sales tax liabilities - even in my own state. This doesn't seem to be correct as going through filing my quarterly excise tax to Washington DOES in fact show I owe taxes.