Washington Manufacturer’s Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment

Manufacturer’s Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment
Sales and Use Tax Exemption Certificate for Manufacturing Machinery and Equipment
Sale and Use Tax Exemption Certificate for Manufacturing
Sales and Use Tax Exemption Certificate
Machinery and Equipment

for Manufacturing Machinery and Equipment

Form 27 0021

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This certificate is for:
Single use
You need to show this certificate each time you buy an exempt item.
Blanket certificate
You can use this certificate anytime, as long as you and the seller/marketplace facilitator have a
recurring business relationship. A recurring business relationship means you have at least one sale
transaction within 12 months (RCW82.08.050(7)(c)).

1
2 Buyer information

Seller’s/Marketplace facilitator’s name:

UBI number/Account ID:
Name:
Mailing address:
City:

State:

Zip:

By using this certificate, you agree that:
•	 you are a qualified manufacturer, processor for hire, or business that engages in testing for a
manufacturer or processor for hire, and
•	 you will use the items you buy directly in a manufacturing, processing for hire or testing operation.
Seller/Marketplace facilitator must retain the original of this certificate for their records.
Do not send a copy of this certificate to the Department of Revenue
By signing this certificate, you are agreeing that you are fully aware of the legal penalties for fraud and tax
evasion.
Buyer or Authorized Agent of Buyer:
Signature:
Title:

Date:

To ask about the availability of this publication in an alternate format for the visually impaired, please call
360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
REV 27 0021 (6/16/21)				

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Sale and Use Tax Exemption Certificate for Manufacturing
Machinery and Equipment
You can use this exemption for machinery and equipment that:
•	 	

acts upon or interacts with an item of tangible personal property

•	 	 conveys, transports, handles, or temporarily stores an item of tangible personal property at the 			
	 manufacturing site
•	 	 controls, guides, measures, verifies, aligns, regulates, or tests tangible personal property
•	 	 provides physical support for or access to tangible personal property
•	 	 produces steam or mechanical power for, or lubricates machinery and equipment
•	 	 produces another item of tangible personal property for use in the manufacturing operation or research and 		
	 development operation
•	 	 places tangible personal property in the container, package, or wrapping in which the tangible personal 		
	 property is normally sold or transported
•	 	 is integral to research and development, or
•	 	 is a repair and replacement part or repair/cleaning labor for eligible items.

You cannot use this exemption for:
•	 	 consumable items
•	 	 hand-powered tools
•	 	 property with a useful life of less than one year
•	 	 building fixtures that you affix to the building that become a physical part of the building, and are not 		
	
	integral to the manufacturing operation. This includes utility systems for heating, ventilation, air conditioning, 		
	 communications, plumbing, or electrical.

Resources
WAC 458-20-13601, RCW 82.63.010, RCW 82.08.02565
Industry Guide: Manufacturing
ETA’s
Special Notice: Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified

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REV 27 0021 (6/16/21)				

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