Washington State Senate Bill 6173, effective January 1, 2010, eliminates the use of resale certificates, and requires that “reseller permits” be used by businesses. Permits are issued by the Department of Revenue to qualifying businesses, and they are free. The reseller permit changes the process from an “honor” system with audits to a managed system with oversight.

For additional information on the new law and how to comply, contact:

Washington Department of Revenue

• John Wack, 360-705-6658

• Linda Miller-Baldwin, 800-647-7706

• www.dor.wa.gov

Darcy Kooiker, CPA, with Berntson Porter & Company PLLC, 800-876-6931

Helpful Links:

• Reseller permit web page

• Application

• Tax paid at source deduction example

• Washington Reseller Permit Sample

• Copy of AGC presentation