Accepting a Reseller Permit

00.48
This video will explain what to do if a
customer gives you a Washington State

00:05
reseller permit.

00:07
When your customer provides you with a
reseller permit,

00:11
you do not need to collect retail sales
tax from them.

00:15
Make sure to keep copies of reseller
permits for at least five years.

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Reseller permits are generally valid for
two to four years.

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When your customer's reseller permit
expires,

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make sure to get a copy of their new
reseller permit and also keep the expired

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copy.

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In the event of an audit.

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You may be asked to provide reseller
permits for sales that occurred within

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the last five years,
and you will need to provide a reseller

00:45
permit that was valid at the time of the
sale.

00:49
If your customer does not have a current
reseller permit,

00:52
you must charge them sales tax on the
sale.

00:56
We recommend verifying your customer's
reseller permit information at least once

01:01
per year.

01:02
You are not required to accept reseller
permits.

01:06
If you choose not to accept a reseller
permit,

01:09
then you must collect retail sales tax
from your customer.

01:13
Reseller permits are only issued to
businesses that are registered in

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Washington.

01:18
If you make sales to businesses that are
not registered in Washington,

01:23
they may provide you with an alternate
exemption certificate.

01:27
Out of state businesses will generally
provide either a Streamlined Sales Tax

01:33
Exemption certificate or a Multi State
Tax Commission Exemption certificate.

01:39
Both certificates are available on our
website.

01:42
As with reseller permits,
you will need to keep copies of these

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certificates for at least five years.

01:49
Farmers may use a reseller permit.

01:53
Farmers will likely also use a farmer's
certificate for wholesale purchases and

01:59
sales tax exemptions.

02:01
As with other exemption forms,
you will need to keep copies of this form

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for at least five years.

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This form is also available on our
website.

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For more information about reseller
permits, go to dor.wa.gov/resellerpermits.