Washington § 82.32.784 - Reseller's permit — Information required.

Full text of Washington Revised Code of Washington § 82.32.784 — Reseller's permit — Information required., with citation guidance and answers to common questions.

§ 82.32.784. Reseller's permit — Information required.

(1) Reseller permits issued by the department, as provided under RCW 82.32.780 and 82.32.783, will be in a form prescribed by the department, which may include an electronic form. Reseller permits must contain the following information:
(a) A unique identifying number assigned by the department;
(b) The name and address of the permit holder;
(c) The type of business engaged in;
(d) The date the permit was issued, renewed, or reinstated by the department; and
(e) The expiration date of the permit.
(2) Reseller permits may also contain such other information as required by the department, including, but not limited to:
(a) The categories of items or services to be purchased for resale or that are otherwise to be purchased at wholesale;
(b) The date that the permit was provided to the seller;
(c) A statement that the items or services purchased either: (i) Are purchased for resale in the regular course of business; or (ii) are otherwise purchased at wholesale;
(d) A statement that the permit holder acknowledges that misuse of [a] reseller permit or reseller permit number subjects the permit holder to revocation of the reseller 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;
(e) Instructions for renewing the permit;
(f) A statement that the department is authorized to obtain information concerning the permit holder's purchase of items or services under the permit from the seller to verify whether the permit holder was authorized to purchase such items or services without payment of retail sales tax; and
(g) The signature of the permit holder, unless a copy of the permit is provided to the seller in a format other than paper.
[ 2010 c 112 s 4.]

Notes

Retroactive application—2010 c 112: See note following RCW 82.32.780.

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 82.32.784

What does Revised Code of Washington § 82.32.784 cover?

Section 82.32.784 ("Reseller's permit — Information required.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.32.784?

A common citation format is "Revised Code of Washington § 82.32.784" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.32.784 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.