Help/Assistance

For assistance information and materials please visit https://dor.wa.gov/find-taxes-rates/retail-sales-tax/reseller-permits.

Other sources of help, information, and references:

Reseller permit information sheet available on dor.wa.gov as well as information listed in several Department of Revenue publications.

Helpdesk phone:

360-705-6705

Subject matter expert contact information:

360-705-6174

reseller@dor.wa.gov

Reseller Permit

Description/Purpose

This permit can be used to purchase (without paying retail sales tax):

  • Merchandise and inventory for resale without intervening use;
  • Ingredients, components, or chemicals used in processing new articles of tangible personal property produced for sale, feed, seed, seedlings, fertilizer, and spray materials by a farmer;
  • Materials and contract labor for retail/wholesale construction; and
  • Items for dual purposes (however, use tax is to be paid when items are used personally and not for business purposes).
Triggers and activities which would require this permit

See purpose of permit.

Explanation/Description of costs/fees, including statutory, regulatory, or other legal authority for fees

Free

Application Information

The application is called 'Reseller Permit Application' is online and can be accessed at https://dor.wa.gov/find-taxes-rates/retail-sales-tax/reseller-permits.

No.

The permit decision is made after reviewing the application and the account's tax reporting history.

The application is submitted electronically through the Department's "My DOR".

For two or four years.

File an appeal electronically through the Department's "My DOR".

OR

Fill out the following document: Brief Adjudicative Proceeding Appeal Review of Initial Order (wa.gov)

Permit Timeliness Results

Permit Timeliness data collection is in response to a State Auditor’s Performance Audit and RCW 43.42A. Each regulatory agency developed a plan to improve permit clarity, predictability, and timeliness. Each agency considers the customers experience to ensure permit assistance is simple to use, easy to access, and designed in a customer-friendly manner. Agencies report progress to the Governor’s Office for Regulatory Innovation and Assistance (ORIA). ORIA prepares and distributes reports, with participation from the State Auditor’s Office and Results Washington. See latest report here: https://www.oria.wa.gov/ORIA-2020-PermitTimelinessProgressReport.pdf.

Estimated Time Required By the Agency to Process a Permit Application (Definition)
Average days from Receipt to Complete: 1
Maximum days from Receipt to Complete: 24

Estimated Time Required By the Agency to Issue a Permit Decision (Definition)
Average days from Complete Application to Decision: 4
Maximum days from Complete Application to Decision: 18


(Summary results based on 81263 submittals in 2024)

Legal authority
Contacts
Department of Revenue
Website: http://www.dor.wa.gov
For questions call: (360) 705-6174
Telephone: (360) 705-6705
* Credential details last updated 5/24/2022
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