Purchases for resale – Not subject to sales tax

Convenience stores and gas stations purchase many items that will be resold during the regular course of business without intervening use. These items may be purchased without payment of sales tax.

In order to purchase items without paying sales tax, the purchaser (store or gas station owner) must provide the seller with a reseller permit. The reseller permit is a document that validates goods are being purchased for resale in the regular course of business without intervening use by the business.

Examples of items that may be purchased using a reseller permit include the following:

• Food products
• Paper products
• Soda pop
• Magazines
• Motor oil
• Beer

For information about obtaining a reseller permit, see our Reseller Permit page.

Purchasing packaging materials

Convenience stores and gas stations can purchase certain packaging items such as paper or plastic bags, pricing labels, paper/plastic plates, cups, lids, plastic utensils, paper napkins, straws, and “to-go” food containers without payment of sales tax. The purchaser must provide the seller with a reseller permit. All of these items must be sold as part of the tangible personal property sold to customers.

Please see Washington Administrative Code (WAC) 458-20-115 for additional information on the sale of packaging materials.