A Washington reseller permit lets an eligible business buy qualifying goods or services for resale without paying retail sales tax at the time of purchase. It is for resale purchases—not for items the business will use itself—and it does not make every transaction tax-free. Buyers and sellers need records that support the wholesale treatment.
The Washington Department of Revenue administers sales tax and the state’s Business & Occupation (B&O) tax. These are separate obligations: a seller can owe B&O tax even when no sales tax is due. Businesses manage their Washington tax accounts through My DOR. The state is not a home-rule state where local jurisdictions administer their own sales tax.
What a Washington reseller permit covers
A Washington reseller permit is state-issued documentation that allows a retailer or wholesaler to make qualifying purchases for resale without paying sales tax to the supplier. The purchase must be for resale in the regular course of business. A permit does not exempt purchases of equipment, supplies, or other items the buyer will consume or use rather than resell.
Some qualifying businesses receive a permit automatically; a business that has not received one can apply through My DOR. The Department of Revenue generally issues permits for a limited validity period, so check the permit’s expiration date and current status before relying on it. A permit supports the tax treatment of a purchase; it does not itself establish that every later sale is exempt from tax.
Reseller permit vs. resale certificate
For Washington wholesale purchases, the reseller permit is the state’s principal document. A resale certificate is not interchangeable with a Washington reseller permit for documenting a Washington wholesale sale. The Department of Revenue says resale certificates are no longer valid for this purpose; buyers who need to document qualifying resale purchases should use a valid reseller permit or another approved exemption document that applies to the transaction.
Washington businesses that are required to register with the Department may use a reseller permit or a Streamlined Sales and Use Tax (SST) exemption certificate that includes their reseller permit number. Businesses not required to register may use an approved SST exemption certificate or the Uniform Sales & Use Tax Resale Certificate—Multijurisdiction, where applicable. Confirm that the particular certificate is approved for the buyer, seller, and transaction rather than treating any resale form as sufficient.
How buyers get and use a permit
To apply, sign in to My DOR, open the excise tax account services, choose the option to apply for or view a reseller permit, complete the requested information, and submit the application. Some qualifying businesses may already have a permit available in their account. If the permit is missing, expired, or the application route does not fit your business, contact the Washington Department of Revenue to confirm the correct next step.
Give the supplier a copy of the valid permit or other approved exemption certificate when making a qualifying purchase for resale. Keep the purchase records and identify which goods or services are intended for resale. Do not use the permit for business-use purchases, personal purchases, or items that will be consumed before resale. If you have already paid sales tax on a qualifying purchase, ask the Department or a tax professional about the appropriate correction rather than simply treating the purchase as exempt after the fact.
How sellers should accept reseller permits
A Washington seller making a wholesale sale should obtain a valid reseller permit or other approved documentation supporting the buyer’s exemption. The Department allows sellers time after the sale to collect documentation, but the safer practice is to obtain and review it when the transaction occurs. If the buyer does not provide a valid permit or applicable approved certificate, the seller generally must collect and remit sales tax when the sale is taxable.
Keep documentation that connects the buyer’s permit or certificate to the sale, along with invoices and other transaction records. A permit alone does not turn a retail sale into a wholesale sale if the goods are not actually being purchased for resale. Review whether the buyer’s business and the items purchased make sense for resale, and ask for clarification when the transaction does not fit. Washington’s B&O tax treatment is separate: wholesale income may still be reportable under the applicable B&O classification even when retail sales tax is not collected.
How to verify a Washington reseller permit
The Washington Department of Revenue provides two verification options. For an individual customer, use the Department’s Business Lookup and save or print the business record showing the permit information. For multiple customers, use the Reseller Permit Verification Service through My DOR, submit the customer information file, and export and retain the results.
Check that the customer and permit details are correct, that the permit is valid for the date of the sale, and that the information is complete. The Department recommends checking customer permits at least once each calendar year. Keep the verification result with the related sales records; a search result is useful evidence, but it does not replace the need to document the transaction and its wholesale purpose.
Which Washington exemption certificates apply
Washington recognizes approved exemption documents for particular kinds of purchases and buyers. For wholesale purchases, the Department lists the reseller permit and, for registered businesses, an SST exemption certificate with the reseller permit number. Other approved documents can include an SST exemption certificate, the Uniform Sales & Use Tax Resale Certificate—Multijurisdiction, a Multi-State Tax Commission (MTC) exemption certificate, and the Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions. Which document is appropriate depends on the buyer’s registration status and the reason for the exemption.
Do not assume that a certificate for one exemption applies to another. A farmer’s certificate, for example, is tied to the purchases and uses covered by that certificate; it is not a general-purpose resale permit. Sellers should check that the form is the current approved version, is completed and signed where required, and covers the specific transaction. When the exemption or certificate’s scope is unclear, confirm it with the Washington Department of Revenue before omitting tax.
What to document for tax-exempt wholesale sales
For each wholesale sale, retain the customer’s reseller permit or other applicable exemption documentation, or a saved Department verification record. Keep the sales invoice and enough transaction detail to show what was sold, to whom, and why the sale qualified for wholesale treatment. For a certificate-based exemption, retain the completed certificate and supporting records that connect it to the purchase.
Documentation matters because the seller may need to substantiate that a sale was wholesale rather than retail. If the buyer’s permit information is incomplete or does not match the sale, resolve the issue and preserve the correction. Keep records in a form that can be retrieved during a Department review, and associate them with the relevant customer and transaction rather than storing permits without context.
Record retention and avoiding unexpected liability
The Washington Department of Revenue requires sellers to maintain documentation supporting wholesale sales for five years after the sale. Its guidance also describes keeping permit records for five years after their last use in relevant circumstances. Retain exemption certificates and supporting records for the applicable period, and check current Department guidance if a record has been used across multiple transactions or the retention period is uncertain.
Misusing a reseller permit can leave the buyer liable for tax and may lead to penalties or permit revocation. A seller that cannot support a claimed wholesale sale may face a sales-tax assessment or a change in how the sale is treated for B&O reporting. Keep resale purchases separate from business-use purchases, verify customer permits, and do not assume that no sales tax means no Washington tax obligation: B&O tax can still apply. The exact position depends on your circumstances, so confirm it with the Department or have a tax professional review it.
Get help managing resale and exemption certificates
Sales Tax Compliance USA is a done-for-you sales tax service staffed by people, not a software product. We help ecommerce and cross-border sellers organize customer permits and exemption certificates, review transaction documentation, and manage sales tax compliance across the states where they have obligations.
Washington’s combination of sales tax and B&O tax makes it important to review both the customer’s exemption evidence and the seller’s reporting treatment. We can help assess what records your business should collect and retain, identify questions to confirm with the Washington Department of Revenue, and support your ongoing compliance process. The right treatment depends on your products, customers, and transactions; contact us to discuss your situation.
Washington documentation options for common wholesale and exempt-purchase situations. Confirm that the document fits the buyer’s status and the specific transaction.
| Situation | Potential Washington documentation | Practical check |
|---|---|---|
| Business required to register with the Department buys goods for resale | Washington reseller permit, or SST exemption certificate listing the reseller permit number | Check permit validity and retain the permit or verification record with the purchase or sale documentation. |
| Business not required to register buys goods for resale | Approved SST exemption certificate or Uniform Sales & Use Tax Resale Certificate—Multijurisdiction, where applicable | Confirm the buyer is not required to register and that the certificate is approved for the transaction. |
| Farmer makes a qualifying wholesale purchase | Reseller permit or Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions, as applicable | Check that the purchase and intended use fall within the certificate’s scope. |
| Seller documents a customer’s wholesale purchase | Copy of permit, Business Lookup record, or saved Reseller Permit Verification Service result | Verify customer details and permit validity for the sale date; retain the record with the transaction. |
| Seller makes a wholesale sale with no valid permit or applicable certificate | No exemption document established | Collect and remit sales tax when the sale is taxable; separately review B&O reporting. |
Frequently asked questions
What is a Washington reseller permit?
It is a Washington Department of Revenue permit that supports a qualifying business’s purchase of goods or services for resale without paying sales tax to the supplier. It does not cover items the buyer uses or consumes, and it does not eliminate separate B&O tax obligations.
How do I get a reseller permit in Washington state?
Sign in to My DOR, open your excise tax account services, and use the option to apply for or view a reseller permit. Some qualifying businesses may already have a permit; if yours is not available, submit the application through My DOR and follow the Department’s instructions.
Is a Washington reseller permit the same as a resale certificate?
No. Washington uses reseller permits to document wholesale purchases, and the Department says resale certificates are no longer valid for that purpose. Certain other approved exemption certificates may apply, depending on the buyer’s registration status and the transaction.
How do I use a reseller permit to buy items for resale?
Provide the supplier with your valid permit when buying items you will resell in the regular course of business, and keep the purchase records. Do not use it for items your business will use or consume; if the purchase does not qualify, sales tax may be due.
What exemption certificates can Washington businesses use?
Depending on the buyer and transaction, Washington recognizes documents including the reseller permit, SST exemption certificate, Uniform Sales & Use Tax Resale Certificate—Multijurisdiction, MTC exemption certificate, and Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions. Check the Department’s current approved-certificate guidance to confirm which document applies.
Do sellers need to keep a copy of a customer’s reseller permit?
Sellers need documentation supporting wholesale sales, which can include a permit copy, a saved Business Lookup record, or an exported verification-service result. Keep the documentation with the transaction records for the applicable retention period.
How can I verify a Washington reseller permit?
Use the Washington Department of Revenue Business Lookup for an individual customer or the Reseller Permit Verification Service through My DOR for multiple customers. Save the results and check that the permit was valid on the sale date; the Department recommends verifying customer information at least once each calendar year.
How long should I keep reseller-permit or exemption-certificate records?
Washington Department of Revenue guidance requires sellers to keep documentation supporting wholesale sales for five years after the sale, and describes retaining permit records for five years after last use in relevant circumstances. Keep related invoices and supporting exemption records as well, and confirm current Department guidance if the applicable period is unclear.
How we handle this for you
The mechanics in Washington are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Washington Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Washington.
Official sources
- https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits
- https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/approved-exemption-certificates-wholesale-purchases
- https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/how-verify-reseller-permits
- https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permit-verification-service
- https://dor.wa.gov/manage-business/my-dor-help/reseller-permit
- https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/wholesalers-need-copy-customers-reseller-permit
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.