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Short answer: Washington does not have a self-completed resale certificate form. The document buyers mean is the reseller permit, which the Washington Department of Revenue issues to a business, generally valid for four years. A supplier keeps a copy of it, or a Business Lookup printout, to show why it did not charge retail sales tax on a wholesale sale. It covers items a business will resell, not the supplies and equipment it uses to do its own work.
This page is general information, not tax or legal advice. It restates the Department of Revenue page and the administrative rule that governs reseller permits (both checked 3 November 2026) for people who buy or sell medical and laboratory supplies. For how a resale certificate works in other settings, see resale certificates for medical supply distributors and resale certificate vs seller’s permit.
Washington resale certificate: what it is (the reseller permit)
Under WAC 458-20-102, a reseller permit is “a document issued to a business by the department.” It is issued to businesses that make wholesale purchases, such as retailers, wholesalers, manufacturers and qualified contractors. The Department of Revenue says a permit is generally valid for four years, and for two years in some cases, including contractors and businesses that have been open for less than twelve months. The rule gives the same pattern as 48 and 24 months.
So a search for a “Washington resale certificate” usually leads to the reseller permit. A buyer does not write its own certificate; it holds a permit the state issued. Renewal applications are accepted no more than 90 days before the permit expires, and a revoked permit cannot be used.
What a supplier needs from you
A seller that does not charge sales tax on a wholesale sale needs documentation that the sale was wholesale. The Department of Revenue says a seller may accept a copy of the buyer’s permit or a printout from the Department’s Business Lookup. The rule states that the seller must have the permit copy at the time of the sale or obtain it within 120 days.
If the buyer has no reseller permit, the rule lets the seller accept a uniform exemption certificate with the required data elements. A buyer that is not required to register in Washington may give a multistate uniform or streamlined agreement certificate. If a seller has no valid permit or approved certificate on file, the Department of Revenue says it must collect and remit sales tax.
What the permit cannot buy
The rule says reseller permits may only be used for sales at wholesale and may not be used when making tax-exempt retail purchases. The Department of Revenue lists what the permit is not for:
- personal or household items, or items given away;
- business supplies and equipment used in performing the business’s work;
- tools and equipment, unless the business resells or rents them out;
- equipment rentals.
For a clinic, research group or lab, the practical reading of that list is a question of what happens to the item. A distributor that buys gloves or lab consumables in order to sell them on is buying for resale. A lab that buys the same consumables to run its own tests is buying supplies used in performing its work, which the Department of Revenue lists as outside the permit. The use of the item, not its category, is the question to take to the Department of Revenue.
The rule adds a separate point for dual-use items: where an item bought under a permit is also consumed by the buyer, deferred sales tax can be owed on the part consumed, and the rule treats finding at least 80 percent of the deferred tax within 120 days of purchase as generally showing a good-faith effort. Misuse carries a penalty: the department must assess a penalty of fifty percent of the tax due, even if there was no intent to evade.
For suppliers: verify, keep, retain
| Step | What the Department of Revenue says |
|---|---|
| Collect | Permit copy or Business Lookup printout, at the sale or within 120 days. |
| Verify | Online verification shows the holder’s name, status and expiration date. A Reseller Permit Verification Service exists for bulk checks. The Department recommends verifying at least once a year. |
| Retain | Keep wholesale documentation for 5 years after the sale. |
| If missing | Without a valid permit or approved certificate, collect and remit sales tax. |
For a medical or lab supplier, this table can be turned into a standing checklist: one record per buyer, a dated verification, and a retention date.
Out-of-state buyers
The rule provides that a buyer not required to register in Washington may give a multistate uniform or streamlined agreement certificate. Anything beyond that is a question for the Department of Revenue.
Common misunderstandings
- “There is a form I can fill in.” The permit is issued to the business by the department. The only certificates in the rule are the uniform exemption and multistate or streamlined certificates described above.
- “A permit means everything I buy is tax-free.” It applies to wholesale purchases only, and the Department lists supplies and equipment used in performing the work as excluded.
- “The seller’s job ends when it sees a number.” The seller needs the documentation within 120 days, should verify it, and keeps it for 5 years.
- “Misuse is only a problem if it was deliberate.” The rule applies the penalty even without intent to evade.
FAQ
Is a Washington resale certificate the same as a reseller permit?
In everyday use, yes. Washington issues a reseller permit rather than a buyer-completed resale certificate, per WAC 458-20-102 and the Department of Revenue.
How long is a reseller permit valid?
Generally four years; two years for some businesses, including contractors and businesses open under twelve months, per the Department of Revenue.
How long must a supplier keep the paperwork?
Five years after the sale, according to the Department of Revenue.
Can a lab use a reseller permit for its own consumables?
The Department of Revenue says the permit is not for business supplies and equipment used in performing the work. Confirm the specific purchase with the Department.
See also
Related state pages in this series: California resale certificate and Florida resale certificate. For a broader view of exemptions on medical purchases, see tax-exempt certificates for medical supplies.
Sources
- Washington Department of Revenue, Reseller permits, https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits, checked 3 November 2026.
- Washington Administrative Code 458-20-102, Reseller permits (amended effective 27 March 2016), text at Cornell Legal Information Institute, https://www.law.cornell.edu/regulations/washington/WAC-458-20-102, checked 3 November 2026.
