How to Use the Washington Reseller Permit

Who May Give a Resale Certificate in Washington

Whether a buyer must hold a Washington tax registration to buy for resale depends on the circumstances. The Washington reseller permit comes from the Department of Revenue, and a business required to register in Washington must hold one (any certificate it gives instead must carry the permit number). A business not required to register in Washington may give the seller the Streamlined or MTC certificate instead.

The Washington State Department of Revenue issues the Washington Reseller Permit to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

Washington accepts only these documents:

• A copy of your Washington reseller permit
• The Streamlined Sales and Use Tax Agreement Certificate of Exemption (with your Washington reseller permit number if you are required to register)
• The MTC Uniform Sales and Use Tax Exemption Certificate (only if you are not required to register with the Department)
• Any other exemption certificate authorized by the Department of Revenue

Washington accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, with conditions. Washington accepts the MTC certificate only from a buyer that is not required to register with the Washington Department of Revenue.

Washington accepts the Streamlined Sales Tax Certificate of Exemption, with conditions. If your business is required to register in Washington, the Streamlined certificate must include your Washington reseller permit number.

What the certificate must contain is set by Washington law, cited in the sources.

How Long It Lasts

The Washington Reseller Permit is valid for 4 years. A permit first issued to a business that has been registered for less than a year, is not required to register, or recently reported no activity or missed returns runs for 24 months and can then be renewed for 48; a contractor's permit always runs for 24 months.

One blanket certificate may cover repeat purchases from the same seller.

What It Costs to Get One

The state charges nothing for the permit itself.

For Sellers Who Accept One

Under Washington's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain a copy of the permit within 120 days of the sale or a fully completed certificate within 90 days, or, within 120 days after the Department asks for substantiation, obtain one taken in good faith or otherwise show the sale was not taxable. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption unlawfully, or accepted an entity-based exemption for goods picked up at its Washington location when Washington's certificate shows that exemption is not available.

The state's general sales tax records period is 5 years.

Worth Knowing in Washington

In Washington you do not fill in a resale form; the Department of Revenue issues you a reseller permit and you give sellers a copy. The permit number changes each time you renew, so send suppliers the new copy.

More for Washington Businesses

• Washington's sales tax registration page
• Sales tax nexus checker, to see where your sales may require you to register.
• Washington LLC guide, for forming and running an LLC in the state.
• LLC guide for eBay sellers in Washington, for selling through a marketplace.