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WAC 102-A

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Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-102A

WAC 458-20-102A Resale Certificates WAC 458-20-102 (Rule 102) currently explains the resale certificate and conditions under which a buyer may furnish a resale certificate to a seller. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale sales. Chapter 563, Laws of 2009. The Department of Revenue (Department) is amending Rule 102 to explain the reseller permit and conditions under which a buyer may furnish a reseller permit to a seller.
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3097r1.2009

Deferred sales tax. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.