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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Approved exemption certificates for wholesale purchases
Businesses that purchase goods for resale must use approved exemption certificates for making wholesale purchases without paying sales tax.
Businesses that are required to be registered with the Department may use a:
- Reseller Permit
- Streamlined Sales Tax (SST) Exemption Certificate (with a reseller permit number listed on the certificate) (pdf)
Note: The SST exemption certificate was updated in December 2021. The updated certificate should be used for future transactions. You do not need to replace certificates from past transactions.
Businesses not required to be registered with the Department may use a:
- Streamlined Sales Tax (SST) Exemption Certificate (pdf)
- Uniform Sales & Use Tax Resale Certificate - Multijurisdiction
Farmers may use a: