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The Washington Resale Certificate form is a crucial document for businesses engaged in the buying and selling of goods within the state. Designed to streamline the sales tax process, this form allows buyers to purchase items intended for resale without incurring sales tax at the point of sale. It requires essential information, including the names and addresses of both the seller and the buyer, as well as the buyer's unique business identification number. Additionally, the form prompts the buyer to specify the types of items they intend to purchase for resale, ensuring clarity in the transaction. Buyers must certify that they are acquiring these items either for resale in the regular course of business or for specific agricultural purposes. This certification carries significant responsibility; misuse of the resale privilege can lead to steep penalties, including a 50 percent tax penalty on the amount due. The form also emphasizes the importance of maintaining accurate records, as sellers are required to keep a copy for their files. With clear guidelines and a straightforward structure, the Washington Resale Certificate form serves as an essential tool for businesses, facilitating compliance with state tax regulations while supporting the flow of commerce.

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State of Washington

Department of Revenue

RESALE CERTIFICATE

1.Name of Seller:

2.Name of Buyer/Business:

3.Address of Buyer:

Street

City

State

Zip Code

4.Buyer’s UBI/Revenue Registration Number:

5.Buyer is in the business of:

6.Types of items purchased for resale:

The buyer certifies that it is purchasing the items listed on line 6 (please check appropriate box):

for resale in the regular course of business without intervening use.

for use as an ingredient or component part of a new article of tangible personal property to be produced for sale,

as a chemical to be used in processing a new article of tangible personal property to be produced for sale, or

for use as feed, seed, seedlings, fertilizer, or spray materials in its capacity as a farmer.

The buyer acknowledges that it is solely responsible for purchasing within the categories listed on line 6. The buyer acknowledges that misuse of the resale privilege subjects the buyer to a penalty of 50 percent of the tax due, in addition to the tax, interest, and any other penalties imposed by law.

Print Name:

 

 

 

Name of Person Authorized By the Buyer to Sign the Resale Certificate

Signature:

 

 

 

 

 

 

 

Signature of Authorized Agent of the Buyer

Effective Date:

 

 

through

 

 

 

 

(Not To Exceed 4 Years)

Date Signed:

 

 

 

 

 

 

 

 

Seller must maintain a copy. Please do not send to Department of Revenue.

 

 

 

Reference Rule and Statute (RCW 82.08.130 and WAC 458.20.102)

For tax assistance visit http://dor.wa.gov or call (800) 647-7706. To inquire about the availability of this document in an alternate format for the visually impaired, please call (360) 486-2342. Teletype (TTY) users may call (800) 451-7985.

REV 27 0020e (fill-in) (12-10-01)

Document Overview

Fact Name Details
Purpose The Washington Resale Certificate allows buyers to purchase items without paying sales tax, provided they are for resale.
Required Information Sellers must collect specific information, including the names and addresses of both the seller and buyer, as well as the buyer's UBI/Revenue Registration Number.
Buyer’s Responsibility Buyers must certify that they are purchasing items for resale or as components in new products, acknowledging their responsibility for compliance.
Misuse Penalty If a buyer misuses the resale privilege, they may face a penalty of 50% of the tax due, in addition to any other applicable taxes and penalties.
Retention Requirement Sellers are required to maintain a copy of the Resale Certificate for their records but should not send it to the Department of Revenue.
Governing Laws The use of the Resale Certificate is governed by RCW 82.08.130 and WAC 458.20.102 in Washington State.
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