Buyer’s Retail Sales Tax Exemption Certificate

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 1

This certificate is for:

Single use

You need to show this cercate each me you buy an exempt item.

Blanket cercate

You can use this cercate anyme, as long as you and the seller/marketplace facilitator have a

recurring business relaonship. A recurring business relaonship means you have at least one sale

transacon within 12 months (RCW 82.08.050(7)(c)).

Vendor/seller’s name: Date:

Mailing address:

City: State: Zip:

I, the undersigned buyer, cerfy I am making an exempt purchase for the following reason:

(Enter informaon and/or check applicable box(es)).

1 Nonresident vessel purchases:

Place of residence:

Type of proof of residence accepted (driver’s license, State Issued ID Card, etc) ,

including any idencaon numbers , and expiraon date .

Watercra (make, model and serial number of vessel):

Registered or documented with the US Coast Guard or state of principal use and will leave

Washington waters within 45 days; or

Buyer is a resident of a foreign country. Purchase is for use outside Washington and will

leave Washington water within 45 days.

Seller’s signature:

Buyer’s Retail Sales Tax

Exemption Certificate

Do not use this form for resale purchases

Form 27 0032

To request this document in an alternate format, please complete the form dor.wa.gov/AccessibilityRequest

or call 360-705-6705. Teletype (TTY) users please dial 711.

Reset formReset form

Print form

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 2

2 Electric vehicles/vessels:

a. Baeries or fuel cells for electric vehicles and services for installing, repairing, or improving

electric vehicle baeries and fuel cells.

b. Tangible personal property that will become a component of a baery or fuel cell electric

vehicle infrastructure and labor and services for installing, construcng, repairing, or improving

baery or fuel cell electric vehicle infrastructure, including hydrogen fueling staons.

c. Zero emissions buses.

d. Vessels equipped with baery-powered electric marine propulsion systems or the systems

themselves with connuous power greater than 15kW.

e. Baeries and baery packs or shoreside baery infrastructure used to exclusively power electric

marine propulsion systems operang at a connuous power greater than 15kW.

3 Intrastate air transport:

Airplanes for use in providing intrastate air transportaon by a commuter air carrier and the sale of

repair and related services for these airplanes.

4 Interstate or foreign commerce or commercial deep sea fishing business:

a. Motor vehicle, trailers and component parts thereof used to transport persons or property for

hire in interstate or foreign commerce.

b. Airplanes, locomoves, railroad cars or watercra and component parts thereof used in

transporng persons or property for hire.

c. Labor and services rendered to construct, repair, clean, alter or improve for hire carrier property.

d. Items for use connected with private or common carriers engaged in air, rail or water in

interstate or foreign commerce. (Note: Items consumed in the state are subject to use tax.)

e. Watercra, component parts, labor and services, and/or diesel fuel used in a qualifying

commercial deep sea shing operaon.

Registered vessel name: Vessel number:

f. Purchases of liqueed natural gas (LNG) by private or common waterborne carriers in interstate

or foreign commerce. The exempon applies to ninety percent of LNG transported and

consumed outside this State by the buyer.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 3

5 Other:

Prescripon items: You must use the Sales Tax Exempon Cerficate for Health Care Providers to claim exemptions for

items prescribed for human use and other medical purchases.

a. Waste vegetable oil used to produce biodiesel fuel for personal use.

b. Equipment rental and purchase of services for use in moon picture and video producon.

c. Objects of art or cultural value purchased by an arsc or cultural organizaon.

d. Adapve automobile equipment purchased by disabled veterans.

e. Animal pharmaceucals purchased by veternarians. This exempon does not apply to

pharmaceucals for pets (describe):

f. Computer hardware, peripherals, soware and related installaon, used by the aerospace industry.

Note: User must report their tax savings on their online excise tax return using the Buyers Sales and Use Preference Addendum.

g. Labor, services and tangible personal property related to the construcng of new buildings by a

manufacturer of commercial airplanes, fuselages, or wings of a commercial airplane, or by a port

district, polical subdivision, or municipal corporaon to be leased to such a manufacturer.

Note: User must report their tax savings on their online excise tax return using the Buyers Sales and Use Preference Addendum.

h. Computer hardware, peripherals, soware and related installaon, purchased by publishers and printers.

i. City, County, Tribal, or Inter-Tribal Housing Authories.

j. Tangible personal property for use in a nonconguous state delivered to the usual receiving terminal of

the shipper.

Types of goods purchased:

Point of delivery: Carrier/agent:

k. Gases and chemicals used by a manufacturer or processor for hire in the producon of semiconductor

materials.

l. Hog fuel used to produce electricity, steam, heat, or biofuel.

m. Tangible personal property under the weatherizaon assistance program.

n. Trail grooming services.

o. Honey bees, honey bee feed purchased by an eligible apiarist. Apiarist ID #:

p. Federal credit union purchases.

q. Wax, ceramic materials, and labor used to create molds consumed during the process of creang

investment casngs.

r. Sales of ferry vessels to the state or local governmental units, components thereof, and labor and

service charges.

s. Joint Municipal Ulies Services Authority.

t. Paratransit vehicles purchased by paratransit service providers.

u. Large/private airplanes purchased by nonresidents.

v. Standard nancial informaon purchased by qualifying internaonal investment management

companies and their aliates.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 4

w. Material and supplies directly used in the packing of fresh perishable horcultural products by

persons who receive, wash, sort, and pack fresh perishable horcultural products for farmers.

x. Vessel deconstrucon services (expires January 1, 2025).

y. Only for delivered boled water No source of potable water Prescribed water

Purchased with food stamps (SNAP)

z. Anaerobic digesters and repair services.

aa. Purchases of solar energy machinery and equipment that generates at least 1 kilowa (kW) and no

more than 100 kW of electricity and labor and services rendered in regard to installaon of such

equipment.

bb. Ride-sharing vehicles to be used in certain rideshare programs.

cc. Mobility enhancing equipment for complex needs paents.

Items purchased:

Cercaon:

I, the undersigned buyer, understand that by compleng and signing this cercate I am cerfying that I qualify

for the tax exempt purchase(s) indicated above. I understand that I will be required to pay sales or use tax on

purchases that do not qualify for an exempon. In addion, I understand that false or erroneous use of this

cercate will result in liability for unpaid tax with interest and may result in addional penales.

Type of enty: Individual Corporaon Sole Proprietor Partnership

Other (explain)

Type of business: Account ID:

Buyer name: Title:

Street address:

City, State, Zip:

Buyer signature:

Seller must retain the original of this cercate for their records.

Do not send a copy of this cercate to the Department of Revenue.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 5

Instrucons

Buyer’s must ensure entlement to the exempon before using this cercate.

For informaon regarding exempons, contact Washington State Department of Revenue Taxpayer

Informaon Center at 360-705-6705 or visit our website at dor.wa.gov.

Line 1 applies to watercra purchased by a

nonresident for use outside Washington when

delivery take place in Washington. The buyer must

provide proof of residency (picture ID) and check

the applicable box. By checking the box, the buyer

ceres that the vessel will leave Washington State

waters within forty-ve days. Sellers must examine

and document the proof of residency provided by

the buyer. Seller must sign the form. By signing the

form, the seller ceres that the seller has examined

and listed the buyer’s proof of residency. See WAC

458-20-238 for acceptable proof of residency for

corporaons, partnerships and limited liability

companies. Reference: RCW 82.08.0266, RCW

82.08.02665 and WAC 458-20-238.

Line 2a applies to the purchase of baeries or fuel

cells for electric vehicles and services for installing,

repairing, or improving electric vehicle baeries and

fuel cells. Reference: RCW 82.08.816.

Line 2b applies to the purchase of tangible personal

property that will become a component of an

electric vehicle infrastructure or to labor and services

rendered in respect to installing, construcng,

repairing, or improving electric vehicle infrastructure,

including hydrogen fueling staons.

Reference: RCW 82.08.816.

Line 2c applies to the purchase of zero emissions

buses. Reference: RCW 82.08.816.

Line 2d applies to the purchases of vessels with

baery- powered electric marine propulsion systems

or the systems themselves with connuous power

greater than 15 kW. Reference: RCW 82.08.996.

Line 2e applies to the purchase of marine baeries,

shoreside infrastructure, and related labor and

installaon charges used with electric vessel marine

propulsion systems. Reference: 82.08.996.

Line 3 applies to the purchase of airplanes for use in

providing intrastate air transportaon by a commuter

air carrier and the sale of repair and related services

for these airplanes. Commuter air carriers are

air carriers holding authority under Title 14, part

298 of the code of federal regulaons that carries

passengers on at least ve round trips per week

on at least one route between two or more points.

Reference: RCW 82.08.0262 and 82.12.0254.

Line 4a applies to the purchase of motor vehicles,

or trailers by a business operang or contracng

to operate for the holder of a carrier permit issued

by the Interstate Commerce Commission. The

exempon also applies to component parts and

repairs of such carrier property including labor and

services rendered in the course of construcng,

repairing, cleaning, altering or improving the same.

The buyer must aach a list stang make, model,

year, serial number, motor number and ICC permit

number. Reference: RCW 82.08.0263 and WAC 458-

20-174.

Line 4b applies to the purchase of airplanes,

locomoves, railroad cars, or watercra for use

in conducng interstate or foreign commerce

by transporng therein or there with persons or

property for hire. The exempon also applies to

component parts of such carrier property.

Reference: RCW 82.08.0262 and WAC 458-20-175.

Line 4c applies to charges for labor and services

rendered in the course of construcng, repairing,

cleaning, altering or improving carrier property when

carrier property is used for hire. Reference: RCW

82.08.0262 and WAC 458-20-175.

Line 4d applies to the purchase of durable goods or

consumables, other than those menoned in line

4b, for use in connecon with interstate or foreign

commerce by such businesses. The goods must be for

exclusive use while engaged in transporng persons

or property in interstate or foreign commerce. The

exempon does not apply to charges for labor or

services in regard to the installing, repairing, cleaning

or altering of such property. Although exempt from

retail sales tax, materials are subject to use tax if

consumed in Washington. Unregistered businesses

must aach a list stang the descripon and quanty

of items that will be consumed in Washington and

pay use tax to the seller. Reference: RCW 82.08.0261

and WAC 458-20-175.

Line 4e applies to the purchase of vessels,

component parts, or repairs by persons engaged in

commercial deep sea shing operaons outside the

territorial waters of the state of Washington. The

exempon also applies to the purchase of diesel fuel

used in commercial deep or commercial passenger

shing operaons when annual gross receipts from

the operaons are at least ve thousand dollars.

Reference: RCW 82.08.0262, RCW 82.08.0298, and

WAC 458-20-176.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 6

Line 4f applies to the purchase of LNG by carriers

that are registered with the Department of Revenue.

Carriers not registered with the Department must

pay sales tax on all LNG at the me of purchase, and

may later apply for a paral refund directly from the

Department.

Line 5a applies to the purchase of waste vegetable

oil from restaurants and food processors to produce

biodiesel fuel for personal use. The exempon does

not apply to persons that are engaged in selling

biodiesel fuel at wholesale or retail.

Reference: RCW 82.08.0205.

Line 5b applies to the rental of producon

equipment and purchases of producon services by

moon picture and video producon companies.

Reference: RCW 82.08.0315 and Moon Picture-

Video Producon Special Noce.

Line 5c applies to the purchase of objects of art or

cultural value, and items used in the creaon of a

work of art (other than tools), or in displaying art

objects or presenng arsc or cultural exhibions

or performances by arsc or cultural organizaons.

Reference: RCW 82.08.031 and WAC 458-20-249.

Line 5d applies to the purchases of add-on adapve

automove equipment purchased by disabled

veterans and disabled members of the armed forces

currently on acve duty. To qualify the equipment

must be prescribed by a physician and the purchaser

must be reimbursed by the Department of Veterans

Aairs and the reimbursement must be paid directly

to the seller. Reference: RCW 82.08.875.

Line 5e applies to the purchase of animal

pharmaceucals by veterinarians or farmers for

the purpose of administering to an animal raised

for sale by a farmer. Animal pharmaceucals must

be approved by the United States Food and Drug

Administraon or the United States Department of

Agriculture. This exempon does not extend to or

include pet animals. Reference: RCW 82.08.880.

Line 5f applies to the purchase of computer

hardware, peripherals, and soware, and related

installaon, not otherwise eligible for the M&E

exempon, used primarily in development, design,

and engineering of aerospace products or in

providing aerospace services.

Reference: RCW 82.08.975.

Line 5g applies to charges for labor and services

rendered in respect to the construcng of new

buildings used primarily to manufacture commercial

airplanes, fuselages of commercial airplanes, or

wings of commercial airplanes. The exempon is

available to manufacturers engaged in manufacturing

commercial airplanes, fuselages of commercial

airplanes, or wings of commercial airplanes. It is also

available to port districts, polical subdivisions, or

municipal corporaons who lease an eligible facility

to a manufacturer engaged in eligible manufacturing

acvies. The exempon also applies to sales of

tangible personal property that will become a

component of such buildings during the course

of the construcng, and to labor and services

rendered in respect to installing, during the course of

construcng, building xtures not otherwise eligible

for the exempon under RCW 82.08.02565(2)(b).

Reference: RCW 82.08.980 and RCW 82.32.850.

Line 5h applies to the purchase of computer

hardware, peripherals, digital cameras, soware,

and related installaon not otherwise eligible for the

M&E exempon that is used primarily in the prinng

or publishing of printed materials. The exempon

includes repairs and replacement parts.

Reference: RCW 82.08.806.

Line 5i applies to all retail purchases of goods and

services by City, County, Tribal, or Inter-Tribal Housing

Authories. Reference: RCW 35.82.210.

Line 5j applies to the purchase of goods for use in

a state, territory or possession of the United States

which is not conguous to any other state such as

Alaska, Hawaii, Guam, and American Samoa. For the

exempon to apply, the seller must deliver the goods

to the usual receiving terminal of the for-hire carrier

selected to transport the goods.

Reference: RCW 82.08.0269.

Line 5k applies to the purchase of gases and

chemicals by a manufacturer or processor for hire in

the producon of semiconductor materials. Limited

to gases and chemicals used to grow the product,

deposit or grow permanent or sacricial layers on

the product, to etch or remove material from the

product, to anneal the product, to immerse the

product, to clean the product, and other uses where

the gases and chemicals come into direct contact

with the product during the producon process, or

gases and chemicals used to clean the chambers and

other like equipment in which processing takes place.

Reference: RCW 82.08.9651.

Line 5l applies to the purchase of hog fuel to produce

electricity, steam, heat, or biofuel. Hog fuel is dened

as wood waste and other wood residuals including

forest derived biomass. Hog fuel does not include

rewood or wood pellets. Reference: RCW 82.08.956.

Line 5m applies to the purchase of tangible personal

property used in the weatherizaon of residences

under the weatherizaon assistance program.

The tangible personal property must become a

component part of the residence.

Reference: RCW 82.08.998.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 7

Line 5n applies to the purchase of trail grooming

services by the state of Washington and nonprot

corporaons organized under chapter 24.03 RCW.

Trail grooming acvies include snow compacng,

snow redistribuon, or snow removal on state or

privately-owned trails. Reference: RCW 82.08.0203.

Line 5o applies to all honey bees and honey bee feed

(e.g. sugar) purchased by an eligible apiarist. An

eligible apiarist is a person who: owns or keeps one

or more bee colonies; grows, raises , or produces

honey bee products for sale at wholesale; and

registers their hives/colonies with the WA State

Department of Agriculture as required by RCW

15.60.021. References: RCW 82.08.0204 and

RCW 82.08.200.

Line 5p applies to the purchase of goods and retail

services by federally chartered credit unions. Federal

credit unions are exempt from state and local

consumer taxes under federal law, such as sales tax,

lodging taxes and rental car tax. To be exempt, the

federal credit union must pay for goods and services

directly, such as by a check wrien on the federal

credit union or a credit card issued to the federal credit

union. Sellers should keep a copy of the check or credit

card used for payment to substanate the exempt

nature of the sale. Reference: WAC 458-20-190.

Line 5q applies to the purchase of wax and ceramic

materials used to create molds consumed during

the process of creang ferrous and nonferrous

investment casngs used in industrial applicaons.

Also applies to labor or services used to create wax

paerns and ceramic shells used as molds in this

process. Reference: RCW 82.08.983.

Line 5r applies to sales of ferry vessels to the state

of Washington or to a local governmental unit in

the state of Washington for use in transporng

pedestrians, vehicles, and goods within or outside

the territorial waters of the state. The exempon also

applies to sales of tangible personal property which

becomes a component part of such ferry vessels

and sales of or charges made for labor and services

rendered in respect to construcng or improving

such ferry vessels. Reference RCW 82.08.0285.

Line 5s applies to cies, counes, and other

municipalies that create a Joint Municipal Services

Authority. Reference: RCW 82.08.999.

Line 5t applies to purchases of small buses, cutaways,

and modied vans not more than 28 feet long by a

public social service agency (transit authority) or a

private, nonprot transportaon provider.

Reference: RCW 82.08.0287.

Line 5u applies to purchases of private airplanes by

nonresidents weighing over 41,000 pounds. It also

provides an exempon for charges for repairing,

cleaning, altering or improving such airplanes owned

by nonresidents. A nonresident qualies for these

exempons when they are not required to register

the airplane with the Department of Transportaon.

Reference: RCW 82.08.215.

Line 5v applies to the purchase and use of standard

nancial informaon by a qualifying internaonal

investment management companies and their

qualifying aliates to $15 million dollars in a calendar

year. The standard nancial informaon may be

provided in a tangible format (e.g. paper documents),

on a tangible media (e.g. DVD, USB drive, etc.) or as a

digital product transferred electronically.

Reference: RCW 82.08.207.

Line 5w applies to purchases of materials and

supplies used in packing horcultural products. The

exempon applies only to persons who receive,

wash, sort, and pack fresh perishable horcultural

products for farmers as dened in RCW 82.04.330

and that are entled to a deducon under RCW

82.04.4287 either as an agent or an independent

contractor. Reference: RCW 82.08.0311.

Line 5x applies to deconstrucon of vessels. “Vessel

deconstrucon” means permanently dismantling

a vessel, including: Abatement and removal of

hazardous materials; the removal of mechanical,

hydraulic, or electronic components or other

vessel machinery and equipment; and either

the cung apart or disposal, or both, of vessel

infrastructure. For the purposes of this subsecon,

“hazardous materials” includes fuel, lead, asbestos,

polychlorinated biphenyls, and oils. “Vessel

deconstrucon” does not include vessel modicaon

or repair. In order to qualify for this exempon the

vessel deconstrucon must be performed at either

a qualied vessel deconstrucon facility; or an area

over water that has been permied under secon

402 of the clean water act of 1972 (33 U.S.C. Sec.

1342) for vessel deconstrucon.

Reference RCW 82.08.9996.

Line 5y this sales tax exempon only applies to

boled water delivered to the buyer in a re-usable

container not sold with the water under one of the

following three condions:

1. No Source of Potable Water – Retail sales and

use taxes do not apply to sales of boled water for

human use to persons who do not have a readily

available source of potable water. Potable water is

water that is safe for human consumpon.

Buyer’s Retail Sales Tax Exemption Certificate Form

REV 27 0032 (8/22/24) Need help? See intrucons on page 5 or call 360-705-6705 Page 8

2. Water dispensed to paents pursuant to a

prescripon – Retail sales and use taxes do not

apply to sales of boled water for human use

dispensed or to be dispensed to paents, pursuant

to a prescripon for use in the cure, migaon,

treatment, or prevenon of disease or medical

condion.

“Prescripon” means an order, formula, or recipe

issued in any form of oral, wrien, electronic, or

other means of transmission by a duly licensed

praconer authorized by the laws of this state to

prescribe.

3. Purchased under the Supplemental Nutrion

Assistance Program (SNAP), formerly known as the

Food Stamp Program.

Line 5z applies to the purchases by owners and

operators of anaerobic digesters of services to

install, construct, repair, clean, alter, or improve

an anaerobic digester. Also applies to purchases

of tangible personal property that becomes

an ingredient or component of the anaerobic

digester. As of July 1, 2018 this includes equipment

necessary to process biogas and digestate from an

anaerobic and biogas from a landll into marketable

coproducts. See RCW 82.08.900.

Line 5aa applies to the purchases of solar energy

machinery and equipment that generates at least

1 kilowa and no more than 100kW of electricity.

This exempon also applies to the labor and services

purchased to install such machinery and equipment.

Reference: RCW 82.08.962.

Line 5bb applies to purchases of vehicles by a

public transportaon agency, a major employer,

or employees of major employers, to be primarily

used for ride sharing or ride sharing for persons with

special transportaon needs. The vehicle and use of

vehicle must meet the criteria in RCW 82.08.0287.

Line 5cc applies to the purchase of mobility

enhancing equipment used by a complex needs

paent to meet the user’s specic and unique

medical, physical, and funconal needs and

capacies for basic acvies when medically

necessary to prevent hospitalizaon or

instuonalizaon.

“Complex needs paent” means an individual

with a diagnosis or medical condion that results

in signicant physical or funconal needs and

capacies.

“Mobility enhancing equipment” means equipment,

including repair and replacement parts for mobility

enhancing equipment that:

• Is primarily and customarily used to provide or

increase the ability to move from one place to

another and that is appropriate for use either in a

home or a motor vehicle;

• Is not generally used by persons with normal

mobility; and

• Does not include any motor vehicle or equipment

on a motor vehicle normally provided by a motor

vehicle manufacturer. Reference SSB 5218,

Chapter 319 Laws of 2023.