Washington Manufacturers Sales and Use Tax Exemption Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Washington sales tax. You can download a PDF of the Washington Manufacturers Sales and Use Tax Exemption Certificate (Form 21) on this page. For other Washington sales tax exemption certificates, go here.
This certificate is to be used when items are purchased to be used for manufacturing products. The items that are eligible for the exemption and those which are not are all listed on the certificate.
Manufacturers Sales and Use Tax Exemption CertificateManufacturers Sales and Use Tax Exemption Certificate Type of Certificate Single Use Certificate Blanket Certificate (Blanket certificates are valid for as long as the buyer and seller have a recurring business relationship. A recurring business relationship means at least one sale transaction within a period of twelve months. RCW 82.08.050 (7)(c)). 1. Buyer/User UBI/Revenue Tax Registration No. 2. Name of Buyer/User 3. Address of Buyer/User Street Address City State Zip Code 4. Name of Seller The buyer/user certifies that it is engaged in manufacturing or processing for hire activities and that the items purchased will be used directly in manufacturing or processing for hire operation. A single use certificate must be used each time an exempt item is a purchased. The seller must keep a copy of the certificate for his/her records. To be considered used directly in a manufacturing operation or research and development operation, the machinery and equipment must: Act upon or interact with an item of tangible personal property; Convey, transport, handle, or temporarily store an item of tangible personal property at the manufacturing site; Control, guide, measure, verify, align, regulate, or test tangible personal property; Provide physical support for or access to tangible personal property; Produce steam or mechanical power for, or lubricate machinery and equipment; Produce another item of tangible personal property for use in the manufacturing operation or research and development operation; Place tangible personal property in the container, package, or wrapping in which the tangible personal property is normally sold or transported; Be integral to research and development as defined in RCW 82.63.010; or Be for repair and replacement parts or repair and cleaning labor for eligible items. The sales and use tax exemption does not include: Consumable items; Hand-powered tools; Property with a useful life of less than one year; Building fixtures that are not integral to the manufacturing operation that are permanently affixed to and become a physical part of a building. This includes utility systems for heating, ventilation, air conditioning, communications, plumbing, or electrical. This certificate is given with full knowledge of, and subject to, the legally prescribed penalties for fraud and tax evasion. Do not attach to the Combined Excise Tax Return. Authorized Agent of Buyer/User (please print) Authorized Signature Date Title For tax assistance, visit dor.wa.gov or call 1-800-647-7706. To inquire about the availability of this document in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users may call 1-800-451-7985. REV 27 0021 (4/2/08)
Document Title: 27 0021
Extracted from PDF file wa-rev-27-0021.pdf, last modified December 1969
More about the Washington Manufacturers Sales and Use Tax Exemption Certificate
This ia a Manufacturer Sales Tax Certificate, which is a special type of certificate intended for use by businesses who will use the goods being purchased as part of the process for manufacturing or creating goods which will then be resold to the end consumer. Since sales taxes are meant to be paid by the end consumer of the goods (unlike a European-style Value Added Tax), manufacturers are allowed to purchase many types of manufacturing components and equipment in Washington tax-free.
Other Washington Sales Tax Certificates:
SalesTaxHandbook has an additional four Washington sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|20||Resale Exemption Certificate|
|Sample Exemption Certificate|
|SST||Streamlined Sales Tax Certificate of Exemption|
|SST-MULTI||Streamlined Sales Tax Certificate of Exemption (Multistate)|
While we do our best to keep our list of Washington Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the 21 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.