Farmers who purchase goods at wholesale will need to use one of the following:
- a reseller permit issued by the Department of Revenue
- a Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions (pdf)
If you are not required to be registered with the Department, you may use the certificate (pdf) to make qualifying purchases without paying sales tax. Qualifying purchases include feed, seed, seedlings, fertilizer, pesticides and spray materials, items for resale, and other purchases by farmers that are specifically exempted by law under RCW 82.04.050. You must provide a copy of the certificate in order to purchase these eligible items without paying sales tax. You must be a farmer who produces an agricultural product for sale on land you own or have a present right of possession.
Resale certificates are no longer valid. If you are registered with the Department, you may apply online or call 1-800-647-7706 to have a paper application mailed to you.
Whether you use a reseller permit or Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemption (pdf), you must keep records of your purchases so the Department can verify that the purchases were qualified. For audit purposes, these records should be kept for five years from date last used.
If you claim a sales tax exemption for products or services that don’t qualify, you must pay use tax. If you are not registered with the Department, use a Consumer Use Tax Return (pdf) to report use tax.