(1) Unless a seller has taken from the buyer a resale certificate, the burden of proving that a sale ((of tangible personal property, or of services, was not a sale at retail shall be)) is a wholesale sale rather than a retail sale is upon the person who made it.

     (2) If a seller does not receive a resale certificate at the time of the sale, have a resale certificate on file at the time of the sale, or obtain a resale certificate from the buyer within a reasonable time after the sale, the seller shall remain liable for the tax as provided in RCW 82.08.050, unless the seller can demonstrate facts and circumstances according to rules adopted by the department of revenue that show the sale was properly made without payment of sales tax.

     (3) The department may provide by rule for suggested forms for resale certificates or equivalent documents containing the information that will be accepted as resale certificates. The department shall provide by rule the categories of items or services that must be specified on resale certificates and the business classifications that may use a blanket resale certificate.

     (4) As used in this section, "resale certificate" means documentation provided by a buyer to a seller stating that the purchase is for resale in the regular course of business, or that the buyer is exempt from retail sales tax, and containing the following information:

     (a) The name and address of the buyer;

     (b) The uniform business identifier or revenue registration number of the buyer, if the buyer is required to be registered;

     (c) The type of business engaged in;

     (d) The categories of items or services to be purchased for resale or that are exempt, unless the buyer presents a blanket resale certificate;

     (e) The date on which the certificate was provided;

     (f) A statement that the items or services purchased either: (i) Are purchased for resale in the regular course of business; or (ii) are exempt from tax pursuant to statute;

     (g) A statement that the buyer acknowledges that the buyer is solely responsible for purchasing within the categories specified on the certificate and that misuse of the resale or exemption privilege claimed on the certificate subjects the buyer to a penalty of fifty percent of the tax due, in addition to the tax, interest, and any other penalties imposed by law;

     (h) The name of the individual authorized to sign the certificate, printed in a legible fashion;

     (i) The signature of the authorized individual; and

     (j) The name of the seller.

     (5) Subsection (4)(h), (i), and (j) of this section does not apply if the certificate is provided in a format other than paper. If the certificate is provided in a format other than paper, the name of the individual providing the certificate must be included in the certificate.

[2009 c 535 § 411; 2007 c 6 § 1201; 2003 c 168 § 204; 1993 sp.s. c 25 § 701; 1983 2nd ex.s. c 3 § 29; 1975 1st ex.s. c 278 § 43; 1961 c 15 § 82.04.470. Prior: 1935 c 180 § 9; RRS § 8370-9.]

NOTES:

     Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.

RCW 82.04.470
Seller's permit -- Burden of proof -- Tax liability -- Rules -- Seller's permit defined (as amended by 2009 c 563). (Effective January 1, 2010.)

(1) Unless a seller has taken from the buyer a ((resale certificate)) seller's permit, the burden of proving that a sale of tangible personal property, extended warranty, or of services, was not a sale at retail shall be upon the person who made it.

     (2) If a seller does not receive a ((resale certificate)) seller's permit at the time of the sale, have a ((resale certificate)) seller's permit on file at the time of the sale, or obtain a ((resale certificate)) seller's permit from the buyer within a reasonable time after the sale, the seller shall remain liable for the tax as provided in RCW 82.08.050, unless the seller can demonstrate facts and circumstances according to rules adopted by the department ((of revenue)) that show the sale was properly made without payment of retail sales tax.

     (3) ((The department may provide by rule for suggested forms for resale certificates or equivalent documents containing the information that will be accepted as resale certificates. The department shall provide by rule the categories of items or services that must be specified on resale certificates and the business classifications that may use a blanket resale certificate.

     (4) As used in this section, "resale certificate" means documentation provided by a buyer to a seller stating that the purchase is for resale in the regular course of business, or that the buyer is exempt from retail sales tax, and containing the following information)) A seller's permit must contain such information as required by the department, which may include, but is not limited to:

     (a) The name and address of the buyer;

     (b) The ((uniform business identifier or revenue registration number of the buyer, if the buyer is required to be registered)) seller's permit number issued by the department;

     (c) The type of business engaged in;

     (d) The categories of items or services to be purchased for resale or that are ((exempt)) otherwise to be purchased at wholesale, unless the buyer presents a blanket ((resale certificate)) seller's permit;

     (e) The date on which the ((certificate)) permit was provided to the seller;

     (f) A statement that the items or services purchased either: (i) Are purchased for resale in the regular course of business; or (ii) are ((exempt from tax pursuant to statute)) otherwise purchased at wholesale;

     (g) A statement that the buyer acknowledges that the buyer is solely responsible for purchasing within the categories specified on the ((certificate)) permit and that misuse of the resale ((or exemption)) privilege claimed on the ((certificate)) permit subjects the buyer to ((a penalty of fifty percent of the tax due)) revocation of the seller's permit, penalties as provided in RCW 82.32.290 and 82.32.291, in addition to the tax, interest, and any other penalties imposed by law;

     (h) The name of the individual authorized to sign the ((certificate)) permit, printed in a legible fashion;

     (i) The signature of the authorized individual; ((and))

     (j) The name of the seller;

     (k) The date the permit was issued, renewed, or reinstated by the department;

     (l) The date that the permit expires;

     (m) Instructions for renewing the permit; and

     (n) A statement that the department is authorized to obtain information concerning the buyer's purchase of items or services under the permit from the seller to verify whether the buyer was authorized to purchase such items or services without payment of retail sales tax.

     (((5))) (4) Subsection (((4))) (3)(h)((,)) and (i)((, and (j))) of this section does not apply if the ((certificate)) permit is provided in a format other than paper. If the ((certificate)) permit is provided in a format other than paper, the name of the individual providing the ((certificate)) permit must be included in the ((certificate)) permit.

     (5)(a) In lieu of a seller's permit issued by the department under RCW 82.32.780 or 82.32.783, a seller may accept from a buyer that is not required to be registered with the department under RCW 82.32.030 a properly completed:

     (i) Uniform sales and use tax exemption certificate developed by the multistate tax commission; or

     (ii) Uniform exemption certificate approved by the streamlined sales and use tax agreement governing board.

     (b) A seller who accepts a properly completed exemption certificate as authorized in (a) of this subsection is relieved of the obligation to collect and remit retail sales tax.

     (6) In lieu of a seller's permit issued by the department under RCW 82.32.780 or 82.32.783, a seller may accept from a buyer that is required to be registered with the department under RCW 82.32.030 a properly completed uniform exemption certificate approved by the streamlined sales and use tax agreement governing board as long as that certificate includes the seller's permit number issued by the department to the buyer.

     (7) As used in this section, "seller's permit" means documentation issued by the department under RCW 82.32.780 or 82.32.783 and provided by a buyer to a seller to substantiate a wholesale sale.

[2009 c 563 § 205; 2007 c 6 § 1201; 2003 c 168 § 204; 1993 sp.s. c 25 § 701; 1983 2nd ex.s. c 3 § 29; 1975 1st ex.s. c 278 § 43; 1961 c 15 § 82.04.470. Prior: 1935 c 180 § 9; RRS § 8370-9.]

NOTES:

     Reviser's note: RCW 82.04.470 was amended twice during the 2009 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.

     Finding -- Intent -- Construction -- Effective date -- Reports and recommendations -- 2009 c 563: See notes following RCW 82.32.780.

     Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.

     Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.

     Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.

     Severability -- Effective dates -- Part headings, captions not law -- 1993 sp.s. c 25: See notes following RCW 82.04.230.

     Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

     Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.

Seller's permit and resale or exemption certificate: RCW 82.08.130 and 82.32.291.