What documentation qualifies a purchaser as a reseller for wholesale bullion sales in Washington?

1. What the law now requires for bullion sales to be “wholesale”

As of the change making precious metal bullion and monetized bullion taxable for both retail sales tax and B&O tax, the Washington Department of Revenue treats sales to resellers as wholesaling only if the buyer supplies a valid reseller permit or other approved exemption documentation—absent that documentation, sales are treated as retail and subject to retail sales tax and retailing B&O tax ^{[1] [4]}.

2. The primary qualifying document: a DOR‑issued reseller permit

The central piece of documentation that qualifies a purchaser as a reseller is a reseller permit issued by the Washington Department of Revenue; sellers must receive a DOR‑issued permit (a paper or electronic copy is acceptable) and the mere presence of a UBI/account number on an invoice is insufficient ^{[5] [3]}. Washington will not generally accept out‑of‑state resale certificates in lieu of a Washington permit, so purchasers should register with the state to obtain the proper permit if they intend to buy bullion tax‑free for resale ^[6].

3. Alternative or complementary documents the Department accepts

Beyond the DOR reseller permit, sellers may accept approved exemption certificates such as the Streamlined Sales Tax (SST) exemption certificate when it lists a Washington reseller permit number, and the Department’s Reseller Permit Verification Service outputs or a Business Lookup printout can also serve as documentation if saved by the seller ^{[7] [2]}. The Department explicitly lists multiple acceptable forms of proof—paper/electronic copies of the permit, verification results saved from its services, or Business Lookup printouts—giving sellers several compliance paths ^[2].

4. Timing, recordkeeping and audit risk

Sellers have up to 120 days from the sale date to collect reseller documentation; they must retain documentation for audit purposes and keep records for five years to support wholesale treatment, because during an audit a missing or expired permit can lead to reclassification of the sale as retail and liability for retail sales tax and different B&O tax treatment ^{[2] [3]}. The Department warns that relying on reseller permits requires proper use—permits must be valid, current, and used only for items the purchaser resells in its ordinary course of business—or the seller may be held liable ^[5].

5. Practical compliance notes and marketplace practices

Industry vendors and marketplaces commonly request a completed reseller certificate or reseller permit before exempting customers from tax and will enter that certificate into their systems to avoid charging tax on future orders while it remains valid; this mirrors the Department’s requirement that sellers maintain a valid copy on file and aligns with private‑sector practices of collecting and validating reseller documentation at onboarding ^{[8] [9]}. Third‑party compliance platforms and guides note that reseller permits are generally valid for up to four years with automatic renewals if the business remains in good standing, and that the Streamlined certificate contains key data elements like buyer type, permit number, and signature that aid validation ^{[10] [6]}.

6. Limits of available reporting and divergent perspectives

The Department of Revenue material and industry guidance converge: DOR‑issued reseller permits and approved exemption certificates qualify purchasers as resellers for wholesale bullion sales ^{[1] [7]}. However, sources outside the DOR focus on operational best practices and commercial onboarding ^{[8] [9]}, and reporting here does not include sample filled forms or the step‑by‑step DOR application experience—those procedural details should be confirmed directly with the Department or official forms referenced by the DOR ^{[5] [2]}.