Sales, Use and International Tax Activity Update - August 2010

You Say Resale, Washington Says Reseller

Effective January 1, 2010, reseller permits replaced resale certificates as the means to substantiate wholesale purchases.

Legislation from chapter 112, Laws of 2010, and chapter 563, Laws of 2009, authorize the department of revenue to accept applications for reseller permits, issue reseller permits, and adopt rules for the effective implementation of the legislation.

The department has adopted these rules to explain the application process and eligibility requirements for businesses to receive department-issued reseller permits as well as the appeals process for those applicants for reseller permits that are denied.

Substitute House Bill 2758; Chapter 112; Laws 2010; Washington State Department of Revenue.

The Substitute House Bill 2758 can be viewed on the Washington State Department of Revenue Web site.

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