Washington: ALERT - Jan. 1, 2010 - Reseller Permits to Replace Resale Certificates

Oct 27th, 2009

As of Jan. 1, 2010 Washington will not accept a resale certificate in order to exempt wholesale sales. The state now requires an application and issuance of a reseller permit before wholesale sales will be exempt from tax. Washington has made it clear that it will not permit sellers to obtain reseller permits after the fact - instead, Washington requires that reseller permits are obtained before a company is permitted to make tax-exempt wholesale purchases.

To be clear - if you don't obtain a resellers permit before a wholesale transaction - Washington will collect tax twice - first when the wholesaler buys the product and second when they sell it.

HOW DO YOU OBTAIN A PERMIT?

http://dor.wa.gov/resellerpermit