Resale certificates by state
Washington resale certificate
The official form, whether Washington takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Washington Reseller Permit (issued by the Department of Revenue; there is no buyer-completed resale certificate form) · Get the form (opens in a new tab)
- Issued by the Washington State Department of Revenue.
- Expires?
- Yes
- Reseller permits are generally valid for four years, but only two years for contractors, businesses open less than 12 months, and businesses with no reported income, non-reporting status, or missed returns in the prior 12 months. The last two digits of the permit number show the year it expires, and a new number is issued at each renewal.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- A nonresident buyer that is not required to register in Washington and buys for resale outside the state may give the seller a properly completed MTC Uniform or Streamlined exemption certificate instead of a reseller permit. Such buyers may also apply for a Washington reseller permit.
- Buyer must be registered in Washington?
- With limits
- Buyers that are required to register in Washington must use their DOR-issued reseller permit, or a Streamlined or other approved certificate that includes the reseller permit number. Buyers not required to register can use an approved uniform certificate without a Washington permit.
How to fill out and accept the certificate
- The buyer applies for, prints, or renews its reseller permit through My DOR once it has the required Washington business licenses and endorsements.
- The buyer gives the seller a copy of the permit; an account ID or UBI number on an invoice alone is not sufficient.
- The seller verifies the permit with the Business Lookup tool for single customers or the Reseller Permit Verification Service for a batch upload, and saves the result.
- The seller rechecks customer permits at least once a year and watches the expiration year encoded in the permit number.
When a seller is protected
The seller carries the burden of showing the buyer held a reseller permit at the time of sale, and can meet it by getting a copy of the permit or approved certificate at the time of sale or within 120 days afterward. A seller that verifies customers' permits electronically at least once a year may rely on that verification for sales in the following 12 months. If documentation is missing in an audit, the seller generally gets 120 days to produce it, and failing to do so means the sale is treated as a retail sale on which the seller owes sales tax.
Seller record-keeping
Sellers must keep documentation for wholesale sales for five years after the date of sale.
The Washington State Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Using a reseller permit for items the business uses, such as supplies, tools, equipment, or giveaways, which triggers the tax plus a 50 percent penalty even without intent to defraud.
- Accepting a UBI or account number on an invoice instead of an actual DOR-issued reseller permit or approved certificate.
- Continuing to buy under a permit after it expires or after a change in ownership, since permits are not transferable to new owners.
Multistate certificates in Washington
SST Certificate of Exemption
Yes
Washington is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
MTC Uniform Resale Certificate
Yes
MTC note: Buyer acknowledges that misuse can bring interest and penalties on top of the tax.
Washington resale certificate FAQ
What form is used for a resale certificate in Washington?
Washington's resale certificate is the Washington Reseller Permit (issued by the Department of Revenue; there is no buyer-completed resale certificate form), published by the Washington State Department of Revenue. Download it from the Washington State Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Washington accept multistate resale certificates?
Washington is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Washington is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Buyer acknowledges that misuse can bring interest and penalties on top of the tax.
Do Washington resale certificates expire?
Reseller permits are generally valid for four years, but only two years for contractors, businesses open less than 12 months, and businesses with no reported income, non-reporting status, or missed returns in the prior 12 months. The last two digits of the permit number show the year it expires, and a new number is issued at each renewal.
Can an out-of-state business use a resale certificate in Washington?
A nonresident buyer that is not required to register in Washington and buys for resale outside the state may give the seller a properly completed MTC Uniform or Streamlined exemption certificate instead of a reseller permit. Such buyers may also apply for a Washington reseller permit.
Related reading
- Washington sales tax guide: rates, nexus thresholds and filing rules
- Washington sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Washington DOR: Reseller permits (opens in a new tab)
- WAC 458-20-102, Reseller permits (opens in a new tab)
- Washington DOR: How to verify reseller permits (opens in a new tab)
- Washington DOR: Reseller Permit questions answered (opens in a new tab)
- Washington DOR: Sample reseller permit (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Washington State Department of Revenue before you rely on a certificate.
Resale certificates in other states
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