Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.
The Department has set a goal to process applications within 10 business days, however it may take up to 60 days to process your application.
Yes. The last two digits of a permit number represent the year the permit expires, so the number will change.
Reseller permits are not transferable. The new owners will need to apply for a reseller permit. They will be responsible for qualifying purchases made with their own permit.
For all wholesale sales, the seller is required to either keep a copy of your permit or obtain electronic verification from DOR that your permit is valid.
When more than one business is listed under a single UBI number, generally, only one trade name is shown. Use the Business Lookup Tool to verify reseller permits.
This type of situation is one that could potentiality result in a waiver of the penalty against the permit holder (The Department may apply current Rule 102(12)(a)(ii) provisions to reseller permits); however, the penalty will be applied to the person actually presenting/using the permit without knowledge of the permit holder.
Yes, the legislation addresses reorganized businesses and allows the department not to issue to a new business entity (see RCW 82.32.780(4)(c and d).)
The statute allows the Department to revoke the permit if we determine that the taxpayer is no longer entitled to make purchases at wholesale. Each case must be reviewed for all the facts and circumstances specific to that case.
No, farmers registered with the Department may apply for and use a reseller permit for qualifying purchases.
Reseller permits are generally valid for four years. However, permits are valid for only two years if any of the following apply:
Expiration notice: If your business’s permit is not automatically renewed, you will receive a notice to apply for a new reseller permit approximately 90 days before your permit expires.