WAC 102-01

Application process and eligibility requirements for reseller permits. 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 (Department) to accept applications for reseller permits, issue reseller permits, and adopt rules for the effective implementation of the legislation.

Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009. Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation.

WAC 458-20-10201 Application process and eligibility requirements for reseller permits; and WAC 458-20-10202 Brief adjudicative proceedings for matters related to reseller permits Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.

Application process and eligibility requirements for reseller permits. Rule 10201 explains the application process and eligibility requirements for businesses to receive Department-issued reseller permits. The Department has revised Rule 10201 to: · Remove past statute information; · Add a criterion to subsections (203)(b) and (303)(b)for those businesses with an outstanding tax liability due to the Department as a consideration for deciding whether they will be issued a reseller permit by the Department.