Wholesale Jewelry-Making Supplies for Professional Craftspeople
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How To Obtain a State Resale Tax Number

For U.S. residents outside Washington state...

Obtain details about the state where you live.

Individual state tax commissions/departments of revenue can also provide you with helpful information.

For those who live in Washington state...

• Question: Who Issues Washington State Resale Tax Numbers?
• Answer: The Washington State Department of Revenue.

• Question: How do I reach the Department of Revenue?
• Answer: Click below on the town/city name closest to you, for address, phone number, and hours (updated 04/05...call your local office for updates before you drive in).

  Bellingham Everett Kent Port Angeles Richland Seattle Spokane Tacoma Tumwater Vancouver Wenatchee Yakima

• Question: How much does a tax resale number cost?
• Answer: As of 1996, it cost $20.00 with a business name, or $15.00 without a business name.

• Question: When do I receive my resale tax number?
• If you go in person to the Department of Revenue, you will be issued a number right away. The official certificate will be mailed to you in a couple of weeks from Olympia. Alternately, you can call the Department of Revenue and ask for the forms to be mailed to you.

• Question: To what will the resale tax number entitle me?
• The resale number exempts you from paying taxes on purchases made in the state of Washington for items which 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. If you have a tax number 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 tax number?
• Answer: Washington state law now requires wholesale businesses (like Rings & Things) to keep signed resale certificates for our customers on file. If we do not have an up-to-date resale certificate for you, we have to charge you tax, even if you already have a tax number. If you have not yet ordered from us, but are thinking about ordering some time in the next year, you may want to request a resale certificate from us, so you can fill it out and mail or fax it back in advance.

  This resale certificate must be updated at least every four years.

  Please note that this resale certificate does not replace the state resale tax number; it includes a line on it for you to write down your state resale tax number.

  Basically, the resale certificate states that you (the buyer) certify you are purchasing from us items either:

  1. for resale in the regular course of business without intervening use in the regular course of business,
  2. for use as an ingredient or component part of a new article of tangible personal property to be produced for sale, and/or
  3. as a chemical to be used in processing a new article of tangible personal property to be produced for sale.
  Please note: This means a book, display rack, or set of tools, for your own use is taxable. If you are purchasing multiple tools or books for your customers, then we do not charge you tax, because you will charge tax when you re-sell them to your customers.

  If you have more questions, please contact the Washington Department of Revenue.

  
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