Washington – Approved Exemption Certificates

SALT Report 3413 – 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)

-Note: SST Exemption Certificates may not be used by nonprofit organizations required to be registered.

Businesses not required to be registered with the Department may use a:

-Streamlined Sales Tax (SST) Exemption Certificate

-Multi-State Tax (MTC) Exemption Certificate

Farmers may use a:

-Reseller Permit

-Farmer’s Certificate for Wholesale Purchases and Sales Tax Exemptions

For Further Information:

Washington State Department of Revenue

Reseller Permit

Streamlined Sales Tax Exemption Certificate

Multi-State Tax Exemption Certificate

Farmer’s Certificate for Wholesale Purchases and Sales Tax Exemptions