How to Get a Resale Certificate in DC (Washington, D.C.)

Direct answer: Washington, D.C. and Washington state use different tax systems. If your business operates in the District of Columbia, do not use Washington state’s My DOR reseller-permit process. Start with the separate guide to getting a resale certificate in Washington, D.C. and review the applicable Washington, D.C. sales tax registration requirements.

If you meant Washington state, the document used for qualifying resale purchases is called a reseller permit. Washington retailers and wholesalers can use it to purchase items for resale without paying sales tax, while manufacturers can use it to purchase qualifying ingredients or components. The permit is free, but you must meet the licensing requirements and apply through the appropriate Washington process.

First Confirm Whether You Mean DC or Washington State

The word “Washington” creates an important jurisdiction question. The District of Columbia is not part of Washington state, so a business should identify where it is registered and where it conducts taxable activity before following application instructions.

• Your business is in Washington, D.C.: Use District-specific registration and resale documentation guidance. If you still need the underlying tax account, see how to register for a sales tax ID in Washington, D.C.
• Your business is in Washington state: Continue with the reseller-permit information below.
• Your business operates in both places: Treat each jurisdiction separately rather than assuming one registration or resale document covers both.

This distinction matters because the Washington state online instructions below use My DOR and an excise tax account. Those instructions are not a Washington, D.C. application process.

What a Washington Reseller Permit Does

A Washington reseller permit supports qualifying tax-free purchases by businesses that acquire goods for resale. It allows retailers and wholesalers to purchase items for resale without sales tax. It also allows manufacturers to purchase qualifying ingredients or components.

The permit does not make every business purchase tax-free. It may be used only for items that will be resold in the regular course of business. When those items are later sold to consumers, the business must collect and submit the applicable Washington state and local sales tax.

For a broader explanation of the document and its role, see Washington Reseller Permit: What It Is and How It Works.

Common business scenarios

Retail inventory: A retailer purchasing merchandise that it will offer to customers may be within the permit’s resale purpose. The relevant point is that the merchandise is acquired for resale in the regular course of the retailer’s business.

Wholesale inventory: A wholesaler purchasing products for subsequent resale may also use the permit for qualifying transactions.

Manufacturing inputs: A manufacturer may use the permit to purchase qualifying ingredients or components. This does not mean that every tool, supply, or operating expense qualifies.

Business-use property: Property acquired for the business’s own use does not fit the rule limiting permit use to items resold in the regular course of business. A business should distinguish inventory or qualifying manufacturing inputs from equipment, office supplies, and other items it plans to consume rather than resell.

Requirements and Application Details

Review the licensing prerequisites before starting an application. An applicant that needs a particular endorsement or, when applicable, a Labor & Industries contractor license should address that requirement instead of treating the reseller permit as a substitute for the underlying credential.

How to Apply Through My DOR

The following steps apply specifically to online reseller-permit applications through Washington state’s My DOR system:

1. Log in to My DOR.
2. Select Get Started.
3. Find the Excise Tax Account panel and choose Apply for/view a Reseller Permit.
4. Select Apply for Reseller Permit.
5. Complete the required fields.
6. Review the application information and submit it.

The person performing these steps must have an excise tax account and administrator status on that account. If the reseller-permit option is unavailable, first verify that the user is working under the correct excise tax account and has the required administrator role.

Submitting an application does not establish an immediate approval date. The Department of Revenue aims to process applications within 10 business days, but processing may take as long as 60 days. Businesses should account for that possible range when planning inventory purchases rather than assuming the permit will be available immediately.

Businesses uncertain about the terminology can also review Washington Reseller Permit vs Resale Certificate.

Using and Maintaining the Permit

Once issued, the permit should be limited to qualifying purchases. The central question is whether the purchased item will be resold in the regular course of business. Separating resale inventory from property used by the business can help prevent the permit from being presented for an ineligible purchase.

A permit is generally valid for four years. A two-year term applies to contractors and businesses that meet specified filing, income, operating-history, or reporting-status conditions. Because the term is not identical for every permit holder, use the expiration date associated with the issued permit instead of assuming a four-year term automatically applies.

Some permits renew automatically. If the Department of Revenue will not renew a permit automatically, it sends notice to apply for a new permit approximately 90 days before expiration. Businesses should keep their contact information and account access organized so that renewal-related notices reach the appropriate person.

A change in ownership requires separate attention. When a business is sold, its reseller permit cannot be transferred to the buyer. The new owner must apply for a new permit, even if the business keeps the same name, location, inventory, or suppliers.

Decision checklist

• Have you confirmed whether the relevant jurisdiction is Washington, D.C. or Washington state?
• If it is Washington state, are the purchases for resale in the regular course of business or qualifying manufacturing ingredients or components?
• Does the applicant have the appropriate Washington business licenses and endorsements?
• If the applicant is a contractor, has it addressed the Labor & Industries contractor-license requirement when applicable?
• For a My DOR application, does the user have an excise tax account and administrator access?
• Has the business allowed for processing that may take up to 60 days?
• Will staff restrict the permit to qualifying purchases and collect and submit Washington state and local sales tax when the items are sold to consumers?
• If the business was purchased from another owner, has the new owner applied for a new permit rather than attempting to use the former owner’s permit?