Free reseller permit replaces resale certificate
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Effective January 1, 2010, the resale certificate will be replaced with a reseller permit issued by the Department of Revenue (Senate Bill 6173). Reseller permits are free and will be issued to businesses that make wholesale purchases. The permits allow businesses to purchase items or services for resale without paying retail sales tax.
How do I get a reseller permit?
Apply online or by paper.
What if I don’t get a reseller permit but need to make purchases for resale?
Buyers without a permit or other exemption certificate must pay retail sales tax on purchases, but can take a Taxable Amount for Tax Paid at Source deduction on a tax return, or request a refund.
How long is a reseller permit valid?
Businesses registered with the Department:
- before January 1, 2009, will get a permit valid for four years.
- on or after January 1, 2009, will get a permit valid for two years that can be renewed for four years.
Permits for the construction industry are valid for 12 months. Qualifying contractors must reapply each year and provide information about materials and contract labor purchases.
How do I get updates?
To receive the latest information about reseller permits via e-mail, go to our ListServ page and scroll down to Reseller Permits.
Questions?
Please call 1-800-647-7706 or e-mail reseller@dor.wa.gov.