RCW 82.04.470
Resale certificate -- Burden of proof -- Tax
liability -- Rules -- Resale certificate defined.
(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 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.
[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:
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.