Washington Washington Sales Tax Exemption Resale Certificate

Washington Sales Tax Exemption Resale Certificate
Streamlined Sales Tax Certificate of Exemption
Streamlined Sales Tax Certificate of Exemption
Do not send this form to the Streamlined Sales Tax Governing Board.
Send the completed form to the seller and keep a copy for your records.
This is a multi-state form for use in the states listed. Not all states allow all exemptions listed on this form. The purchaser is responsible for
ensuring it is eligible for the exemption in the state it is claiming the tax exemption from. Check with the state for exemption information
and requirements. The purchaser is liable for any tax and interest, and possible civil and criminal penalties imposed by the state, if the
purchaser is not eligible to claim this exemption.

1.
2.

A. Purchaser's name

Print or type

Check if this certificate is for a single purchase. Enter the related invoice/purchase order # ___________________________.

B. Business address

City

Country

Zip code

State

Country

Zip code

C. Name of seller from whom you are purchasing, leasing or renting
D. Seller’s address

3.

City

Purchaser’s type of business. Check the number that best describes your business.
01
02
03
04
05
06
07

4.

Accommodation and food services
Agriculture, forestry, fishing, hunting
Construction
Finance and insurance
Information, publishing and communications
Manufacturing
Mining

08
09
10
11
12
13
14

Real estate
Rental and leasing
Retail trade
Transportation and warehousing
Utilities
Wholesale trade
Business services

15
16
17
18
19
20

Professional services
Education and health-care services
Nonprofit organization
Government
Not a business
Other (explain)

Reason for exemption. Check the letter that identifies the reason for the exemption.
H Agricultural Production *
I Industrial production/manufacturing *
J Direct pay permit *
K Direct Mail *
L Other (Explain)
M Educational Organization * Not available in WA

A Federal government (Department) *
B State or local government (Name) * Not available in WA
C Tribal government (Name) *
D Foreign diplomat #
E Charitable organization * Not available in WA
F Religious organization * Not available in WA
G Resale *
* see Instructions on pages 2-3

5.

Identification (ID) number: Enter the ID number as required in the instructions for each state in which you are claiming an
exemption. If claiming multiple exemption reasons, enter the letters identifying each reason as listed in Section 4 for each state.

ID number

AR

State/Country Reason

NV

GA

OH

IA

OK

IN

RI

KS

SD

KY

TN

MI

UT

MN

VT

NC

WA

ND

WI

NE

WV

NJ

WY

6.

State

ID number

State/Country Reason

I declare that the information on this certificate is correct and complete to the best of my knowledge and belief.
Signature of authorized purchaser

SSTGB Form F0003

Exemption Certificate

Print name

(Revised 12/21/2021)

Title

Date

Revised by Washington State Department of Revenue (5/25/2022)

Streamlined Sales and Use Tax Agreement Certificate of Exemption Instructions for Washington State
Buyers may use this Certificate of Exemption (the “Certificate”) to claim exemptions from retail sales tax on purchases of
otherwise taxable items.
Buyer’s instructions for completing this Certificate

Sections 1-6 are required information. A signature is not required if provided electronically.
Section 1: single purchase exemption certificate
If you are using the Certificate for a single purchase, check the box in section (1). If selecting this box, you must include the invoice or
purchase order number for the transaction.
If you do not check this box, the Certificate will be treated as a blanket certificate. This blanket certificate will continue in force as long as
you are making recurring purchases under the Certificate (at least one purchase within a consecutive twelve-month period) or until you
cancel it.
Section 2: buyer and seller information
Enter the purchaser’s and seller’s name, street address, city, state, country and zip code.
Section 3: type of business
Check the number that best describes the type of business carried out by your organization or business in section (3) of the Certificate. For
instance, if “publishing” best describes your organization’s activities, you would place a check mark next to “05” for “Information, publishing
and communications”. If none of the descriptions apply, place a check mark next to number “20” for “Other.” If you select “Other,” provide a
clear and concise description for your type of business.
Section 4: reason for the exemption
Section (4) of the Certificate lists some general exemptions most commonly allowed by SSUTA participating states. Not all states allow all
exemptions listed. Additionally, each participating state may have other exemptions that are not listed on the Certificate. Buyers should
refer to each respective state’s web site or other information available relating to that state’s exemptions.
Check the exemption that you or your business is claiming and then enter all other information requested for that exemption. Instructions
(A) through (M) below provide more detailed information concerning the exemptions listed in the Certificate with respect to Washington
state. You can find information about exemptions available in Washington state online at the Washington State Department of Revenue’s
web site at dor.wa.gov.
A. Federal government. Sales made directly to the federal government are exempt from sales tax. You must indicate the name of the
federal agency or department making the purchase. For specific information about this exemption in Washington state, please see
(“Washington Administrative Code”) WAC 458-20-190.
B. State and local government. Washington state does not provide a general exemption for state and local government. Please see
WAC 458-20-189 for additional information.
C. Tribal government and enrolled tribal members. Washington state exempts certain sales transactions involving tribal governments or
enrolled tribal members. You must include the name of the tribe involved in the transaction on line (C) as applicable. For specific information
about this exemption, please see our Indian tax guide and WAC 458-20-192.
D. Foreign diplomat. Foreign diplomats have cards identifying the diplomat and providing information about the extent of the exemption
available to that diplomat. You must write the identification number from the front of this card on line (D). For specific information about this
exemption, please see the Washington State Department of Revenue’s Special Notice at
dor.wa.gov/sites/default/files/2022-02/sn_11_ForeignDiplomats.pdf.
E. Charitable organization. Washington state does not provide a general exemption for charitable or nonprofit organizations. Please see
WAC 458-20-169 for more information.
F. Religious organization. Washington state does not provide a general exemption for religious. Please see WAC 458-20-169 for more
information.
G. Resale #. A purchase for resale is a valid exemption in Washington. To claim this exemption, a business required to be registered with
the state Department of Revenue must obtain a reseller permit and enter this number in Section 5. A business not required to be registered
does not have to obtain a reseller permit, including nonprofits purchasing for resale at qualifying fundraising events. For specific information
about this exemption, please see WAC 458-20-102 and WAC 458-20-169. For registration requirements with the Department, please see
WAC 458-20-101.
H. Agricultural production. Washington state exempts certain items related to agricultural production. To claim an exemption for chemical
sprays or washes (for the post-harvest treatment of fruit), feed, seed, fertilizer, spray materials (pesticides), agents for enhanced pollination,
agricultural employee housing, chicken farming, animal pharmaceuticals, livestock for breeding, dairy cows, aircraft fuel, etc. this form may
be used without requiring any registration with the Washington Department of Revenue. However, to claim the exemption for replacement
parts for qualifying farm machinery and equipment, the buyer should use a Farmer’s Certificate for Wholesale Purchases and Sales Tax
Exemptions. For more information, see WAC 458-20-209 and WAC 458-20-210.
SSTGB Form F0003 Exemption Certificate Page 2 (Revised 12/21/2021)
Revised by Washington State Department of Revenue (5/25/2022)

I. Industrial production/manufacturing. Washington state exempts sales of machinery and equipment used in manufacturing as well as
related research and development and testing operations under RCW 82.08.02565 and RCW 82.12.02565. For specific information about
this exemption, please also see WAC 458-20-13601.
J. Direct pay permit #. A direct pay permit holder may purchase products without sales tax and remit the tax directly to the state. The
permit holder must enter its tax identification number in Section 5. The seller/marketplace facilitator must keep a copy of direct pay permit
form along with the Certificate. For more information, please see RCW 82.32.087.
K. Direct mail #. A direct mail provider may purchase products without sales tax and remit the sales tax directly to the state. The
purchaser’s tax identification number must be entered in Section 5.
L. Other. Not all exemptions are included in this certificate. To claim a sales tax exemption other than those listed you must include a
clear and concise explanation of the reason for the exemption claimed on line (L). For information about specific tax exemptions available
in Washington state, please see the Washington State Department of Revenue’s web site at dor.wa.gov.
M. Educational organization #. Washington state does not provide a general exemption for educational organizations. Please see WAC
458-20-169 and WAC 458-20-189 for more information.
Section 5: identification number
You may complete a single certificate for multiple states where you conduct business and regularly make exempt purchases from the
same seller/marketplace facilitator.
Enter the ID number as required in the instructions below for each state in which you are claiming an exemption. Identify the state or if a
foreign ID, the country the ID number is from. If multiple exemption reasons are being claimed enter the letters identifying the reasons for
exemption as listed in Section 4 for each state.
ID Numbers for Exemptions other than resale: You are responsible for ensuring that you are eligible for the exemption in the state you
are claiming the tax exemption. Provide the ID number to claim exemption from sales tax that is required by the taxing state. Check with
that state to determine your exemption requirements and status.
Foreign diplomats and consular personnel must enter their individual tax identification number shown on their sales tax exemption card
issued by the United States Department of State's Office of Foreign Missions.
ID Numbers for Resale Purchases (Including Drop Shipments): If you are claiming a purchase is not subject to tax because it is for
resale (Exemption Reason G.) and you are:
1. Required to be registered in WA: Provide your Reseller permit #.
2. Not required to be registered in WA: Provide your sales tax ID number issued by any state.
3. Not required to register for sales tax and you do not have a sales tax identification number from any state: Enter:
• Your FEIN.
• If you do not have a FEIN, enter a different state-issued business ID number.
• If you do not have any state-issued business ID number or FEIN, enter your state driver's license number.
4. A foreign buyer and you do not have an ID number described in 1, 2 or 3: WA will accept the tax ID number (e.g., VAT number) issued
by your country.
Note: Sellers are not generally required to verify the buyer’s ID number or registration requirements.
Section 6: signature
You must print your name and title, and sign and date the Certificate before you give the Certificate to the seller/marketplace facilitator. A
signature is not required if provided in electronic form.

Seller/marketplace facilitator responsibilities

Sellers must keep proper records for their exempt transactions, including a copy of the Certificate. You may keep your records
electronically, in a paper format, or both. The Certificate must be made available to any member or associate member state participating
in the Streamlined Sales and Use Tax Agreement (SSUTA).
You are relieved of the responsibility for collecting and remitting retail sales tax on the sale or sales described in the Certificate, if all of the
following conditions are met:
1.
2.
3.
4.

The buyer fully completes all fields on the Certificate and gives it to the seller at the time of sale or within 90 days after the sale.
The buyer is not using the completed exemption certificate to claim an entity-based exemption not allowed by Washington.
You do not fraudulently fail to collect the tax due.
You do not solicit customers to unlawfully claim an exemption.

SSTGB Form F0003 Exemption Certificate Page 3 (Revised 12/21/2021)
Revised by Washington State Department of Revenue (5/25/2022)