What is a Reseller Permit

00:00
This video will explain Washington State
reseller permits.

00:07
Reseller permits are issued by the
Department of Revenue.

00:11
They allow retailers and wholesalers to
purchase items that will be resold

00:15
without intervening use without paying
the sales tax.

00:20
Manufacturers may also use reseller
permits to purchase ingredients or

00:24
components that are used to create a new
article for sale without paying sales tax.

00:31
Non profit organizations may also use a
reseller permit to purchase items that

00:36
they will resell in the regular course of
business or as part of a qualifying

00:41
fundraising activity without paying sales
tax.

00:45
Businesses who are issued A reseller
permit are responsible for ensuring that

00:50
the permit is used properly to buy only
those items that will be resold in the

00:54
regular course of business.

00:57
Reseller permits are valid for two years
or four years depending on your business

01:02
activity.

01:05
Permit numbers are unique to each
business.

01:08
The last two digits of the permit number
indicate the year it expires.

01:13
Your permit number will change each time
it is renewed.

01:17
Effective dates are listed in the upper
right hand corner of the permit.

01:23
You can find a copy of your reseller
permit when you log into our online

01:28
portal My Dor and access your excise tax
account.

01:34
Click the hyperlink that says Apply For
or View Reseller Permit,

01:40
then click the Print Permit hyperlink
next to the permit number.

01:48
For more information about reseller
permits, see our website at dor.wa.gov/resellerpermits.