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WAC 102A Resale certificates.    
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WAC: 458-20-102A 12/31/09 WAC 458-20-102A Resale Certificates

WAC 458-20-102 (Rule 102) currently explains the resale certificate and conditions under which a buyer may furnish a resale certificate to a seller.  Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale sales.  Chapter 563, Laws of 2009. 

The Department of Revenue (Department) is amending Rule 102 to explain the reseller permit and conditions under which a buyer may furnish a reseller permit to a seller.   The information provided in the current Rule 102 is being incorporated into a new Rule 102A because this information will be needed for wholesale transactions occurring before January 1, 2010 until the normal limitation periods for assessments and refunds run. 
RCW:        
ETA 3097r1.2009 12/28/09 Deferred sales tax. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.
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