Reseller Permit

What is the purpose of this permit?
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).
Who issues this permit?
Department of Revenue
What activities require this permit?
See purpose of permit.
How much will this permit cost?
Where can I get the application for this permit?
The application is called 'Reseller Permit Application' is online and can be accessed at
Do I need to include anything with my application?
Is the decision on my permit dependent on anything besides the information in my application?
The permit decision is made after reviewing the application and the account's tax reporting history.
How long will it take to review my application?
The estimated processing time for completed applications is 60 days; however, our goal is to issue applications in 10 working days.
Where do I submit my application?
The application is submitted electronically through the Department's "My DOR".
How long is my permit valid?
For two or four years.
What is the appeal process for the permit?
File an appeal electronically through the Department's "My DOR"

Legal Authority:
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:

All permits submitted for reporting were entered into this Regulatory Handbook. Here are the results of the performance data:

Estimated Time Required By the Agency to Process a Permit Application (Definition)
Average number of days from Receipt to Complete: 1
Maximum number of days from Receipt to Complete: 46

Estimated Time Required By the Agency to Issue a Permit Decision (Definition)
Average number of days from Complete Application to Decision: 4
Maximum number of days from Complete Application to Decision: 16

(Summary results based on 91879 submittals in 2023)

Where can I get permitting assistance?
Web page URL:
Helpdesk phone: 360-705-6705
Subject matter expert phone: 360-705-6174
Subject matter expert email:
Publications: Reseller permit information sheet available on as well as information listed in several Department of Revenue publications.
Statewide Contact:
Department of Revenue
Telephone: (360) 705-6174
Telephone: (360) 705-6705
* Permit information last updated 5/24/2022