How To Obtain a State Resale Tax Number

• For general information, see Rings & Things' Taxes FAQ.
• For details about the state where you live, check out Jewelry Making HQ's State by State Business Start Up Guide
          and/or the Federation of Tax Administrators.

Washington State News:

• January 1, 2010: Washington State's resale certificate has been replaced with a reseller permit, issued by the Department of Revenue. All existing resale certificates are invalid and businesses in Washington State must pay sales tax if they don't have a new seller's permit. More information.




• Question:

    What if I don't get a reseller permit but need to make purchases for resale?

• Answer:

    As of January 1, 2010, buyers without seller's permits must pay retail sales tax on
          their purchases, but can take a "Tax Paid at Source" deduction on their tax return, or request a
          refund from the Department of Revenue.

Washington State Frequently Asked Questions:

• Question:

    Who issues Washington State reseller permits?

• Answer:

    The Washington State Department of Revenue.
  
  

• Question:

    How much does a reseller permit cost?

• Answer:

    The reseller permit costs nothing. However, there is a fee to register your business with the Department of Licensing, which you will need to do in order to obtain your seller's permit / tax number. The basic fee to register your business in Washington State is $15, as of October 2009. There might be additional fees, depending on your type of business.
  
  

• Question:

    What does a reseller permit entitle me to?

• Answer:

    The reseller permit exempts you from paying taxes on purchases made in the state of Washington for items that will ultimately be used for resale. For example, you will not have to pay taxes on beads, wire, clasps, etc. used in making a finished piece of jewelry to be sold to someone else, with tax charged to that person. Note that taxes must still be paid on items that will not be resold. You will also have to file your own sales tax reports with the state of Washington and pay the sales tax you have collected.
  
  

• Question:

    What do I do once I have my reseller permit?

• Answer:

    To be exempt from paying taxes on resale purchases from Rings & Things, you need to send us a copy of your reseller permit. Why? Because Washington State law requires wholesale businesses (like Rings & Things) to keep reseller permits on file for our customers. If we do not have a valid reseller permit on file for you, we have to charge you tax, even if you have a tax number.
  
  If you have not yet ordered from us, but are thinking about ordering some time in the next year, you might want to send us a copy in advance.