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Washington Manufacturer’s Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment
Extracted from PDF file 2023-washington-rev-27-0021.pdf, last modified June 2021Manufacturer’s 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 Reset form 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) Page 1 of 2 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 Print form REV 27 0021 (6/16/21) Page 2 of 2
Sales and Use Tax Exemption Certificate for Manufacturing Machinery and Equipment
More about the Washington REV 27-0021 Sales Tax TY 2023
The buyer/user certifies that it is a qualified manufacturer engaged in manufacturing or processing for hire activities and that the items purchased will be used directly in manufacturing or processing for hire operation. The seller must keep a copy of, the certificate for his/her records. Do not attach to the Combined Excise Tax Return.
We last updated the Manufacturer’s Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment in February 2024, so this is the latest version of REV 27-0021, fully updated for tax year 2023. You can download or print current or past-year PDFs of REV 27-0021 directly from TaxFormFinder. You can print other Washington tax forms here.
Related Washington Sales Tax Forms:
TaxFormFinder has an additional four Washington income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Washington REV 27-0021.
| Form Code | Form Name |
|---|---|
| REV 27-0002 | Buyer’s Affidavit for In-State Delivery of Motor Vehicles |
| REV 27-0004 | Buyer’s Certificate for Out-of-State Delivery of Motor Vehicles |
| REV 27-0005 | Seller’s Certificate For Motor Vehicle Out-of-State Delivery |
| REV 27-0003 | Seller’s Certificate for Motor Vehicle In-State Delivery |
| REV 27-0032 | BUYERS’ RETAIL SALES TAX EXEMPTION CERTIFICATE |
View all 5 Washington Income Tax Forms
Form Sources:
Washington usually releases forms for the current tax year between January and April. We last updated Washington REV 27-0021 from the Department of Revenue in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Washington REV 27-0021
We have a total of five past-year versions of REV 27-0021 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 REV 27-0021
Sales and Use Tax Exemption Certificate for Manufacturing Machinery and Equipment
2018 REV 27-0021
27 0021
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