Washington resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Washington: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Washington quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.50%[10]
- Resale certificate
- Washington Reseller Permit[10]
- Certificate expiry (as listed)
- Generally 4 years (2 years if the business has been open less than 12 months, has not reported gross income in the last 12 months, was on active non-reporting status when it applied, or has failed to file returns in the last 12 months, or is a contractor)[10]
- Permit or registration
- Reseller Permit[1]
- Online application offered
- Yes[6]
- Where to apply
- State application page[6]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Reseller Permit.[1] The state says the cost is: Free (a Washington business license has its own application fee).[25] The state says it offers an online application.[6] State application page.[6]
The resale certificate the state lists is Washington Reseller Permit. Expiry: Generally 4 years (2 years if the business has been open less than 12 months, has not reported gross income in the last 12 months, was on active non-reporting status when it applied, or has failed to file returns in the last 12 months, or is a contractor).[10] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[3]
- The state says it accepts the Multistate Tax Commission uniform certificate.[39]
Out-of-state buyers
According to the Department, businesses not required to be registered with it may use the Streamlined certificate or the Multistate Uniform Resale Certificate, and businesses required to be registered list a reseller permit number on the Streamlined certificate.[3]
Other points the sources mention
- The Department says a reseller permit requires Washington business licenses and endorsements first, plus a Labor and Industries contractor's license if applicable. Renewal changes the permit number, because its last two digits are the year it expires.[12]
- The Department says reseller permits are not transferable, so new owners must apply, and that misuse brings a 50% penalty in addition to the tax, even if no fraud was intended.[12]
- The Department says a business buying goods to resell without a valid permit may pay the tax and take a Taxable Amount for Tax Paid at Source deduction, or request a refund directly from the Department.[1]
- The Department gives 5 years after the sale as the period for keeping wholesale documentation, and up to 120 days from the date of the sale to collect it.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Washington. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[10]
- Who files, per the state
- Not confirmed on this page[10]
- Refund form named by the state
- Application for Refund or Credit, or an amended excise tax return[10]
- How the state says to submit
- Amended excise tax return, or the Application for Refund or Credit mailed to Attn: Refunds, Washington State Department of Revenue, PO Box 47476, Olympia, WA 98504-7476[10]
The Department says a refund or credit cannot be made if the overpayment was originally received more than four years before the start of the current calendar year. For goods bought to resell without a valid reseller permit, it describes paying the tax and taking a Taxable Amount for Tax Paid at Source deduction.[10]
Illustration: the Washington state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.50% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a reseller permit to buy inventory tax free in Washington?
The Department says businesses that make a purchase for resale must provide a reseller permit to the seller. Businesses required to be registered may use the Streamlined certificate with their reseller permit number listed. Businesses not required to be registered may use the Streamlined certificate or the Multistate Uniform Resale Certificate.[37]
How do I get a reseller permit in Washington?
Applications go through the Department of Revenue's My DOR system, and the Department says Washington business licenses and endorsements must already be in place. The Department has set a goal of processing applications within 10 business days, but says it may take up to 60 days.[126]
Does a Washington reseller permit expire?
Washington says a reseller permit is generally valid for four years, or two years if the business has been open less than 12 months, has not reported gross income in the last 12 months, was on active non-reporting status when it applied, has failed to file returns in the last 12 months, or is a contractor. If it will not renew automatically, a notice is sent about 90 days before it expires.[12]
Do I collect Washington sales tax on eBay sales?
Washington says a seller whose retail sales all go through a marketplace facilitator does not need to collect and submit retail sales tax if there is proof the facilitator is doing so on the seller's behalf. It says the seller still files and pays B&O and other taxes if a registration threshold is met.[4]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Washington DOR: Reseller permits, dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits
- Washington DOR: Reseller permit questions answered, dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/reseller-permit-your-questions-answered
- Washington DOR: Approved exemption certificates for wholesale purchases, dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/approved-exemption-certificates-wholesale-purchases
- Washington DOR: Marketplace sellers, dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/marketplace-sellers
- Washington DOR: Apply for a business license, dor.wa.gov/open-business/apply-business-license
- Washington DOR: Apply for, print, or appeal your reseller permit, dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/apply-print-or-appeal-your-reseller-permit
- Washington DOR: Retail sales tax, dor.wa.gov/taxes-rates/retail-sales-tax
- Streamlined Sales Tax Governing Board: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (states and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Washington Dept. of Revenue, rates, certificate and refund information, dor.wa.gov/file-pay-taxes/businesses-apply-tax-refund