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WAC 10201 Resale certificates.    
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-10201 07/01/10 Application process and eligibility requirements for reseller permits. Effective January 1, 2010, reseller permits replaced resale certificates as the means to substantiate wholesale purchases.  Legislation from Chapter 112, Laws of 2010, and Chapter 563, Laws of 2009, authorize the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, and adopt rules for the effective implementation of the legislation.   The Department has adopted these rules to explain the application process and eligibility requirements for businesses to receive Department-issued reseller permits as well as the appeals process for those applicants for reseller permits that are denied.

The adopted rules:

WAC 458-20-10201 – Application process and eligibility requirements for reseller permits; and
WAC 458-20-10202 – Brief adjudicative proceedings for matters related to reseller permits.
  458-20-10201 8/31/09 Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases.  Chapter 563, Laws of 2009.  Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation.  The Department is adopting these rules on an emergency basis to explain the application process and eligibility requirements for businesses to receive Department-issued reseller permits. 
  12/29/09 WAC 458-20-10201 Application process and eligibility requirements for reseller permits; and

WAC 458-20-10202 Brief adjudicative proceedings for matters related to reseller permits

Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases.  Chapter 563, Laws of 2009.  Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation.  The Department is adopting these rules on an emergency basis to explain the application process and eligibility requirements for businesses to receive Department-issued reseller permits. 

The adopted rules:

WAC 458-20-10201 – Application process and eligibility requirements for reseller permits; and
WAC 458-20-10202 – Brief adjudicative proceedings for matters related to reseller permits
         
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