Washington Resale Certificate
Rules, Form & Expiration

Accepted form: Washington Reseller Permit. Agency: Washington State Department of Revenue.

What a Washington resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Washington resale certificate rules

Certificate form: Washington Reseller Permit; The Washington State Department of Revenue issues the Washington Reseller Permit to registered businesses. Our generator produces the Streamlined Sales Tax certificate.
Issued by: The Department of Revenue (DOR); The Washington State Department of Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: Reseller permit number; Format: Letter-digit groups as on DOR's sample (e.g. 'A14 8694 13'); the last two digits are the year the permit expires, so the number changes at each renewal. It appears on the buyer's Washington Reseller Permit (requires a Washington business/excise tax registration, UBI).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Usually 4 years; Reseller permits are generally valid for 48 months (four years) from issuance, renewal or reinstatement. They are valid for 24 months for contractors, businesses open less than 12 months, and businesses with no reported income, non-reporting status, or missed returns in the last 12 months. The last two digits of the number show the expiration year. A permit is no longer valid once the business closes.

Washington rules in plain English

Washington does not use a buyer-completed resale certificate. If your business is registered in Washington, apply to the Washington State Department of Revenue for a Reseller Permit. It is free. Keep the original and give a copy to each supplier you buy from for resale. The permit number ends in the two digits of the year it expires. Most permits last four years. Contractors and newer businesses get two-year permits. Watch for the renewal notice about 90 days before expiration, and send suppliers your new permit. If your business is not required to register in Washington, give the supplier a Streamlined Sales Tax exemption certificate or a Multistate Tax Commission uniform certificate with your home-state number. Suppliers keep copies for five years and may check your permit with DOR's verification service. Use the permit only for items you will resell or that become part of a product you sell. It does not cover office supplies, tools, gifts or personal items. Misusing a permit brings a penalty of 50% of the tax due, plus the tax, interest and other penalties, under RCW 82.32.291. DOR can also revoke the permit.

Sources: Washington resale certificate guidance · Sample reseller permit · Verify a buyer's number

More Washington facts

A reseller permit cannot be used for personal items, promotional items or gifts, or business supplies, tools and equipment that are not resold. Source
Contractors may get reseller permits for materials and contract labor on retail or wholesale construction, but not for public road construction, U.S. government contracting or speculative building. Contractor permits last 24 months. Source
There is no fee for a reseller permit. DOR aims to process applications within 10 business days but it can take up to 60 days. Source
Reseller permits are not transferable. A new owner must apply for its own permit. Source
Sellers can verify many permits at once by uploading a CSV or tab-delimited file to DOR's Reseller Permit Verification Service, or check one in Business Lookup. Source

What a Washington resale certificate must include

The buyer's legal name, business address, and Reseller permit number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Washington certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Usually 4 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Washington resale certificates

Enter your business once, add each vendor, and download a signed Washington certificate on the Streamlined Sales Tax form. One flat yearly price covers every state where you buy inventory.

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Washington resale certificate FAQ

What form do I use for a Washington resale certificate?

Washington uses the Washington Reseller Permit. The Washington State Department of Revenue issues it to registered businesses. Our generator produces the Streamlined Sales Tax certificate. You get a signed PDF with your business, permit, and purchase details.

Does Washington accept the MTC uniform resale certificate?

Yes. Washington accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Washington?

Only for buyers not required to register in Washington. They give an SST or MTC certificate showing their home-state number. Buyers registered (or required to be registered) in Washington must give a Washington Reseller Permit.

Can I give a vendor one blanket resale certificate in Washington?

Yes. A blanket certificate in Washington covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Washington resale certificate valid?

Reseller permits are generally valid for 48 months (four years) from issuance, renewal or reinstatement. They are valid for 24 months for contractors, businesses open less than 12 months, and businesses with no reported income, non-reporting status, or missed returns in the last 12 months. The last two digits of the number show the expiration year. A permit is no longer valid once the business closes.

What happens if I misuse a Washington resale certificate?

A buyer who misuses a reseller permit owes the tax, interest and penalties plus a penalty of 50% of the tax due on the improperly purchased item. The permit may also be revoked. If someone uses the permit without the holder's knowledge, the penalty applies to the person who used it.

When can a Washington seller rely on a resale certificate?

A seller is not responsible for uncollected sales tax if it has a record of a reseller permit or other valid exemption certificate supporting the sale, valid on the sale date. The seller keeps a copy or electronic verification for five years after last use, and may obtain the documentation within 120 days of the sale. Sellers should verify permits at least once per calendar year. Sellers are not required to accept a permit.

How do I verify a Washington resale certificate?

Check the buyer's Reseller permit number with the online lookup from the Washington State Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Washington resale certificate rules for general information and is not tax advice. Confirm current requirements with the Washington State Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Washington Resale Certificate Rules, Form & Expiration