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Washington Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Washington State Department of Revenue (DOR)'s own pages, forms and rules on 2026-10-12

In Washington, the resale certificate is issued by the state: registered sellers get the Washington Reseller Permit from the Washington State Department of Revenue (DOR) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted only in some cases. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Washington Business License (state tax registration / UBI number via Business Licensing Service): $50.

Resale form
State-issued
issued by the state
Permit fee
$50
Washington Business License (state tax registration / UBI number via Business Licensing Service)
SST form
Accepted
SSTGB Form F0003
MTC form
Limited
uniform certificate

Washington resale certificate and permit rules

Washington: seller's permit & resale certificate

Sales tax · Agency: Washington State Department of Revenue (DOR)

Permit
Washington Business License (state tax registration / UBI number via Business Licensing Service)
Registration fee
$50
SST form
Accepted
MTC form
Limited
Resale certificate
Washington Reseller PermitIssued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid
Free; issued by DOR on application (requires appropriate WA business license/endorsements). Generally valid four years; only two years if the business is a contractor, open less than 12 months, reported no gross income in the last 12 months, was on active non-reporting status, or failed to file returns in the last 12 months. The last two digits of the permit number are the expiration year. If not automatically renewed, DOR sends a notice to reapply ~90 days before expiration. Not transferable.
Seller's permit
Washington Business License (state tax registration / UBI number via Business Licensing Service) — $50. State tax registration itself is $0, but a non-refundable Business License Application processing fee applies: $50 to open the first location of a new business/UBI (or reopen one), $0 to add a location, $10 for other filings (e.g., trade name registration, adding endorsements), plus any city/county/state endorsement and trade-name fees.Register with Washington State Department of Revenue →Renewal: Annual renewal applies to locations with endorsements: $5 renewal processing fee plus endorsement fees, due by the expiration date (late penalty half the endorsement fee, up to $150)
Buyer registered in another state?
Conditional — only a buyer not required to register with the Washington DOR may use the MTC certificate, or the Streamlined certificate without a Washington reseller permit number (WAC 458-20-102); buyers who must register need a Washington reseller permit.
Multistate forms
DOR 'Approved exemption certificates': businesses required to register with DOR may use their Reseller Permit or the SST Exemption Certificate with the reseller permit number listed. Businesses NOT required to register with DOR may use the SST certificate, the MTC Uniform Sales & Use Tax Resale Certificate – Multijurisdiction, or (farmers) the Farmer's Certificate. WAC 458-20-102(7): sellers may accept SST certificate or captured SST data elements in lieu of a permit copy; seller has 120 days from the sale to obtain documentation and must keep it 5 years. Old-style resale certificates are no longer valid. Misuse: tax due plus 50% penalty and possible revocation. DOR recommends verifying customers' permits at least once a year (free Business Lookup Tool and bulk Reseller Permit Verification Service).
Verify a certificate
Official verification lookup →
Good to know
  • Washington is a full Streamlined Sales Tax member.
  • If a seller lacks a valid reseller permit or approved certificate at audit, the sale is reclassified from wholesaling to retailing B&O and the seller owes retail sales tax.
  • Buyers without a permit (or with an expired one) may pay sales tax and later take a 'Taxable Amount for Tax Paid at Source' deduction or request a refund.
  • Contractors' reseller permits are valid for two years; farmers may use a reseller permit or the Farmer's Certificate for Wholesale Purchases.
Official sources for Washington (7)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Washington agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Washington, step by step

  1. Register for a Washington Business License (state tax registration / UBI number via Business Licensing Service) with the Washington State Department of Revenue (DOR) ($50). Register online.
  2. Get the Washington Reseller Permit from the state once you're registered. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Washington sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: New Jersey, Rhode Island and Vermont. Related: Washington sales tax rates, nexus and filing · sales tax nexus checker · Washington business licenses

Washington resale certificate FAQ

How do I get a resale certificate in Washington?

Washington issues it: register with the Washington State Department of Revenue (DOR) for a Washington Business License (state tax registration / UBI number via Business Licensing Service), then get the Washington Reseller Permit from the state and give a copy to your suppliers.

How much does a Washington seller's permit cost?

$50. State tax registration itself is $0, but a non-refundable Business License Application processing fee applies: $50 to open the first location of a new business/UBI (or reopen one), $0 to add a location, $10 for other filings (e.g., trade name registration, adding endorsements), plus any city/county/state endorsement and trade-name fees. Renewal: Annual renewal applies to locations with endorsements: $5 renewal processing fee plus endorsement fees, due by the expiration date (late penalty half the endorsement fee, up to $150)

Does Washington accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted only in some cases. DOR 'Approved exemption certificates': businesses required to register with DOR may use their Reseller Permit or the SST Exemption Certificate with the reseller permit number listed. Businesses NOT required to register with DOR may use the SST certificate, the MTC Uniform Sales & Use Tax Resale Certificate – Multijurisdiction, or (farmers) the Farmer's Certificate. WAC 458-20-102(7): sellers may accept SST certificate or captured SST data elements in lieu of a permit copy; seller has 120 days from the sale to obtain documentation and must keep it 5 years. Old-style resale certificates are no longer valid. Misuse: tax due plus 50% penalty and possible revocation. DOR recommends verifying customers' permits at least once a year (free Business Lookup Tool and bulk Reseller Permit Verification Service).

Can an out-of-state business use its home-state resale number in Washington?

Conditional — only a buyer not required to register with the Washington DOR may use the MTC certificate, or the Streamlined certificate without a Washington reseller permit number (WAC 458-20-102); buyers who must register need a Washington reseller permit.

How long is a Washington resale certificate valid?

Free; issued by DOR on application (requires appropriate WA business license/endorsements). Generally valid four years; only two years if the business is a contractor, open less than 12 months, reported no gross income in the last 12 months, was on active non-reporting status, or failed to file returns in the last 12 months. The last two digits of the permit number are the expiration year. If not automatically renewed, DOR sends a notice to reapply ~90 days before expiration. Not transferable.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Washington State Department of Revenue (DOR) before relying on them.