Q: How would I go about getting a reseller permit [in Washington state]?
Thank you to a customer from Washington for that question! If you own a business that purchases items for resale, or if you’re a manufacturer that purchases ingredients or component parts for the items you sell, a reseller permit will allow you purchase those items wholesale without paying retail sales tax. Here’s how to go about getting a reseller permit in Washington state:
1. Make sure your business is appropriately licensed
Before you can obtain a reseller permit from the Washington State Department of Revenue (DOR), your business must already have the appropriate business licenses and endorsements, including your contractor’s license (if you work in this field).
How do I know if my business needs a Washington business license?
Most businesses required to pay state taxes must obtain a Washington business license through DOR. To find out what license(s) your business must apply for, use Washington’s Business Licensing Wizard.
For more information, see: Getting a Washington State Business License.
2. Apply for a Washington Reseller Permit
You can apply for a reseller permit through the DOR Reseller Permit page. There, you’ll be taken through the steps to obtain a reseller permit online. Your application should include:
- UBI/Tax Registration Number
- Business name, address, email address, and phone number
- Business description (you will be asked to check the appropriate box, and write a description of your business activity)
- Confirmation as to whether or not this activity is new for your business (check “yes” or “no”)
- A list of materials and/or products your business intends to purchase with this permit
- Name, title, and signature of someone authorized to apply on behalf of your business
For contractors and speculative builders ONLY:
- Total cost of all materials and labor over the last 24 months in the following areas:
- Construction (retail/wholesale)
- Speculative building
- Construction of public roads
- US Government contracts
- Percentage of that total that belongs to retail/wholesale construction
- Statement as to whether retail/wholesale materials and labor are less than 25 percent
Can I obtain a Washington Reseller Permit by regular mail?
Yes. If you would rather apply for a reseller permit with a paper application, you may contact DOR by phone or by email.
Phone:
Taxpayer Services: 1-800-647-7706
Taxpayer Account Administration: (360) 902-7137
Email: [email protected]
Where should I submit my Washington Reseller Permit?
You can submitt your application for a reseller permit in Washingon online, by regular mail, or via fax.
Online: SAW
By Mail:
Department of Revenue
Attn: TAA Reseller Permit Team
P.O. Box 47476
Olympia, WA 98504-7476
Via Fax: (360) 705-6733
3. Renew your Washington Reseller Permit
In general, reseller permits are valid for four years. However, there are certain circumstances in which reseller permits are only valid for two years. This applies to:
- Businesses open for less than 12 months
- Businesses that have not reported a gross income in the last 12 months
- Businesses that haven’t paid taxes at all in the last 12 months
- Businesses that are on active “non-reporting” status
- Contractors
You can renew your reseller permit the same way you originally applied for your reseller permit, whether online or on paper.