§ 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.
Resale certificates: RCW 82.08.130 and 82.32.291.
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Last modified: April 7, 2009