Washington: Sales Tax Handbook
Washington Sales Tax Exemption / Resale Forms 5 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Washington sales tax, you need the appropriate Washington sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Washington, and lists five Washington sales tax exemption forms available for download.
Printable Washington Exemption Certificates
We have five Washington sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
Washington allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in Washington
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Washington provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Resale Certificate" is utilized when purchasing merchandise specifically for resale, to use as a component or ingredient for a new piece of physical merchandise intended for sale. In addition, it can also be utilized when purchasing items to use as feed seedlings, seeds, fertilizer, or spray materials(in which case the buyer must be a farmer), or to use as a chemical which will be used in processing a separate piece of merchandise which is intended to be produced for sale.
The "Manufacturer's Sales and Use Tax Exemption Certificate" should be utilized when purchasing items which will be used directly in a manufacturing process or used in the process of a research and development operation.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my Washington sales tax exemption certificate good for?
The exemption certificates must be renewed at minimum every four years, and are considered to be valid so long as there is no more than a one year gap between purchases. They may be utilized in the sale of chemicals which will be used specifically for processing.
Can I use a blanket resale exemption certificate in Washington?
Washington does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in Washington
Washington is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Washington is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Washington.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Washington:
- Blanket resale certificates must be renewed at intervals not to exceed four years.
- This certificate may be used to document exempt sales of â€œchemicals to be used in processing an article to be produced for sale.
- Buyer acknowledges that the misuse of the tax due, in addition to the tax, interest, and any other penalties imposed by law.
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