Washington State Resale Certificate Guide 2026: How to Get Yours

Washington state combines one of the highest combined sales tax rates in the country with a unique tax structure: no state income tax, heavy reliance on sales and B&O (Business and Occupation) taxes, and membership in the Streamlined Sales Tax (SST) agreement. For businesses buying inventory in Washington, understanding how resale certificates work here is critical. Unlike most states, Washington does not have its own state-specific resale certificate form. Instead, it uses the Streamlined Sales and Use Tax Agreement Certificate of Exemption. This guide covers the full process for 2026.

Washington Sales Tax Basics

State Base Rate

The Washington state sales tax rate is 6.5%. This is the base rate that applies to all taxable transactions statewide.

Local Taxes

Washington's local tax rates vary significantly. Cities, counties, transit districts, and other special taxing districts can add their own taxes on top of the 6.5% state rate. Combined rates range from 7.0% to 10.25%, depending on the exact location.

Location	Combined Rate
Seattle	10.25%
Tacoma	10.20%
Spokane	8.90%
Bellevue	10.25%
Vancouver	8.60%
Olympia	9.00%
Yakima	8.30%
Everett	9.80%

Washington has over 400 different tax rate jurisdictions. The exact rate depends on the specific address where the sale occurs or where the goods are delivered.

Use our sales tax lookup tool to find the exact rate for any Washington address.

What Is Taxable in Washington?

Washington taxes most tangible personal property and many services:

Most physical goods are taxable
Groceries (food for home consumption) are exempt
Prescription drugs are exempt
Clothing is fully taxable (no clothing exemption)
Many services are taxable, including construction, repair, cleaning, landscaping, and digital automated services
Digital products (downloaded music, e-books, streaming services, software) are taxable in Washington
Prepared food is taxable

Washington's broad service taxation is notable. Many services that are exempt in other states are taxable here.

What Form Do You Need?

Washington does not have its own state-specific resale certificate form. Instead, Washington uses the Streamlined Sales and Use Tax Agreement Certificate of Exemption (SSTGB Form F0003).

About the Streamlined Certificate

The SST certificate is a multi-state form used by all SST member states. When used in Washington, the buyer fills out the form indicating:

Buyer's name, address, and phone number
Buyer's Washington state business registration number (UBI number)
The state(s) where the exemption applies
The reason for exemption (resale)
A description of the items to be purchased
Buyer's signature and date

Why No State-Specific Form?

Washington is a full member of the SST agreement and has adopted the SST certificate as its standard exemption documentation. This simplifies things for multi-state businesses, since the same form works in Washington and all other SST member states.

Where to Get the Form

The SST certificate is available from the Streamlined Sales Tax Governing Board website. Washington's Department of Revenue also links to it from their website.

Who Needs a Washington Resale Certificate?

Any business purchasing tangible personal property for the purpose of reselling it needs a resale certificate in Washington. This includes:

Retailers buying inventory to sell in stores, online, or at events and markets.

Wholesalers and distributors purchasing goods for redistribution.

Online sellers registered with Washington DOR who buy inventory for resale through any marketplace or direct channel.

Manufacturers purchasing raw materials, parts, and components that become ingredients of a finished product for sale.

Restaurants and food service businesses buying food ingredients for preparation and resale as meals.

Who Does NOT Qualify

Consumers buying for personal use
Businesses purchasing equipment, supplies, or fixtures for internal use
Contractors purchasing materials for installation into real property (with some exceptions for speculative builders)

How to Apply for a Washington Resale Certificate

Step 1: Register for a Washington Business License

Washington requires businesses to obtain a Washington State Business License before they can collect sales tax or issue resale certificates. This license is issued by the Washington Department of Revenue (DOR).

What you need to register:

Federal EIN or SSN
Business legal name and trade name (DBA)
Business address
Type of entity
UBI (Unified Business Identifier) number, if you already have one
Description of business activities
NAICS code
Expected gross revenue

License fee: $90. Washington charges a $90 fee for the state business license (some cities may require additional local licenses). This is a one-time fee that covers your initial registration.

Processing time: Online applications are typically processed within 1 to 2 weeks. You can register through the Washington DOR's online Business Licensing Service.

Step 2: Obtain Your UBI Number

When you register, you will be assigned a Unified Business Identifier (UBI) number. This number is used across all Washington state agencies and appears on your resale certificate.

Step 3: Complete the SST Certificate

Download the Streamlined Sales and Use Tax Certificate of Exemption. Fill in your business information, including your Washington UBI number. Select "Washington" as the state of exemption, check "Resale" as the exemption reason, and describe the products you will purchase.

Step 4: Provide the Certificate to Your Suppliers

Give the completed certificate to each supplier from whom you wish to purchase tax-free for resale. The supplier keeps it on file.

Need help with the registration process? We handle everything from business license to resale certificate.

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Multi-State Considerations

Washington's SST membership is a major advantage for multi-state businesses.

SST Membership

As a full SST member, Washington uses the SST certificate as its standard exemption form. This means:

Out-of-state businesses can use the SST certificate when buying in Washington
Washington businesses can use the same SST certificate when buying in other SST member states
Registration through the SST central system is available for sellers who need to register in multiple SST states simultaneously

Out-of-State Sellers

Washington's economic nexus threshold is $100,000 in sales to Washington customers in the current or prior calendar year. Marketplace facilitators (Amazon, eBay, etc.) are required to collect and remit Washington sales tax on behalf of third-party sellers.

B&O Tax for Remote Sellers

Unlike most states, Washington does not have an income tax. Instead, it imposes a Business and Occupation (B&O) tax on gross receipts. Remote sellers with economic nexus in Washington may owe B&O tax in addition to collecting sales tax. The B&O tax rate varies by business activity (retailing, wholesaling, manufacturing, services), with the most common rate for retailing being 0.471% of gross receipts.

This is a tax many out-of-state sellers overlook. It applies even if you have no physical presence in Washington.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with Washington Resale Certificates

Mistake 1: Overlooking the B&O Tax

Many out-of-state sellers focus entirely on sales tax and forget about Washington's B&O tax. Even if you are collecting and remitting sales tax correctly, you may still owe B&O tax on your Washington sales.

Mistake 2: Using an Out-of-State Business License Number

The SST certificate requires a Washington state registration number (UBI number) if you are claiming exemption in Washington. Providing only your home state's registration number without also being registered in Washington can invalidate the certificate for Washington purchases.

Mistake 3: Using the Certificate for Non-Resale Purchases

Purchasing office equipment, company supplies, or personal items using a resale certificate is the standard violation that triggers audits. Washington DOR enforces this actively.

Mistake 4: Not Updating the Certificate When Business Information Changes

If your business name, address, or UBI number changes, you need to provide updated certificates to your vendors. Outdated information can cause issues during an audit.

Washington-Specific Rules You Should Know

Business and Occupation (B&O) Tax

Washington's B&O tax is a gross receipts tax that applies to nearly all business activities in the state. Key rates include:

Retailing: 0.471%
Wholesaling: 0.484%
Manufacturing: 0.484%
Services: 1.5% to 1.75% (varies by service type)

The B&O tax is separate from sales tax and applies to gross revenue before deductions for expenses. There is a small business credit that eliminates B&O tax for businesses with less than approximately $125,000 in annual gross revenue.

No State Income Tax

Washington is one of a handful of states with no personal or corporate income tax. This means the state relies heavily on sales tax, B&O tax, and property tax for revenue. As a result, sales tax enforcement is thorough.

Destination-Based Sourcing

Washington uses destination-based sourcing for sales tax. This means the tax rate is determined by the delivery address, not the seller's location. If you ship goods from a warehouse in Yakima (8.30%) to a customer in Seattle (10.25%), you collect the Seattle rate. This applies to all remote sales, including online orders.

Washington Cares Fund

Washington has a unique long-term care payroll tax (WA Cares Fund) that applies to employee wages. While this is unrelated to sales tax, it is an additional tax obligation for businesses with Washington employees.

Cannabis and Spirits Taxes

Washington imposes additional excise taxes on cannabis products and spirits (hard liquor). If your business operates in these industries, the resale certificate rules have specific limitations and additional forms may be required.

How Much Can You Save?

Washington's high combined rates mean substantial savings.

Annual Inventory Purchases	Savings at 8.5%	Savings at 10.25% (Seattle)
$25,000	$2,125	$2,563
$50,000	$4,250	$5,125
$100,000	$8,500	$10,250
$250,000	$21,250	$25,625
$500,000	$42,500	$51,250

Calculate your specific savings with our savings calculator.

Washington Resale Certificate FAQs

Q: Does the Washington resale certificate expire? A: The SST certificate does not have a printed expiration date. It remains valid as long as the buyer's Washington business license is active and the information on the certificate is accurate.

Q: Is there a Washington-specific resale certificate form? A: No. Washington uses the Streamlined Sales and Use Tax Certificate of Exemption as its standard exemption form.

Q: What is the $90 fee for? A: The $90 fee covers your Washington State Business License, which is required before you can collect sales tax or issue resale certificates.

Q: Do I owe B&O tax if I only sell online? A: If you have economic nexus in Washington (over $100,000 in sales), you likely owe B&O tax on your Washington gross receipts in addition to collecting sales tax.

Q: Can I register through the SST system? A: Yes. Sellers needing to register in multiple SST member states can use the SST Governing Board's central registration system, which includes Washington.

Get Started with Your Washington Resale Certificate

Washington's high combined rates make a resale certificate especially valuable. Get registered, complete the SST certificate, and start saving on every inventory purchase.

Expert help with Washington business license registration
Guidance on B&O tax obligations
Full compliance support