INSTRUCTIONS: WASHINGTON BUYERS' RETAIL SALES TAX EXEMPTION CERTIFICATE (Form 27 0032)

Washington business buyers may file a form 27 0032 with the seller in order to certify that a specific purchase or purchases is exempt from sales tax. This document is not to be used for purchases which are made for resale. The document can be found on the website of the Department of Revenue of Washington state.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 1: At the top of the form, give the name of the vendor or seller and the date.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 2: Below this, provide the complete address of the vendor or seller.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 3: All sections below concern the various qualifications for an exempt purchase. Only complete the section which applies to you. Section 1 concerns purchases made by non-residents. Enter your place of residence and indicate what type of proof of residence you have, such as a drivers license. Include any identification numbers and the expiration date. Indicate with a check mark if the purchase was of tangible personal property other than motor vehicles for use outside the state or of watercraft.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 4: Section 2 concerns the purchase of electric vehicles.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 5: Section 3 concerns the purchase of airplanes for intrastate air transportation by a commuter air carrier, as well as the sale of repair and related services.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 6: Section 4 concerns purchases made for interstate or foreign commerce, as well as those made by commercial deep sea fishing businesses.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 7: Section 5 concerns sales made by Indians (Native Americans).

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 8: Section 6 lists all other reasons for exemption.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 9: On the third page, indicate with a check mark if you are an individual, corporation, sole proprietor, partnership or another type of filer. If the latter, explain.

Washington Buyers' Retail Sales Tax Exemption Certificate 27 0032 Step 10: Sign and date the form and provide all other identifying information requested.