Form Rev 27 - Washington Buyers' Retail Sales Tax Exemption Certificate Page 3
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6I, the undersigned buyer, understand that by completing and signing this certificate I am certifying 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 exemption. In addition, I understand that false or erroneous use of this certificate will result in liability for
unpaid tax with interest and may result in additional penalties.
Type of entity:
Individual
Corporation
Sole Proprietor
Partnership
Other (Explain)
Type of Business:
Tax Registration No.:
Name of Buyer:
Title:
Signature of Buyer:
Street Address:
City:
State:
Zip:
Seller must maintain a copy. Do not send to Department of Revenue.
Each exemption on this form has specific rules (see instructions)
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INSTRUCTIONS
Buyers must ensure entitlement to the exemption before using this Certificate. For information regarding
exemptions, contact Washington State Department of Revenue Taxpayer Information Center at (360) 705-6705 or
1-800-647-7706 or visit the Department’s web site at: dor.wa.gov.
Line 1a applies to the purchase of tangible personal
Line 2b applies to the purchase of tangible personal
property other than motor vehicles for use outside
property that will become a component of an electric
Washington by a resident of a state, possession, or
vehicle infrastructure or to labor and services rendered
province of Canada with a sales tax rate of less than
in respect to installing, constructing, repairing, or
three percent (e.g. Oregon, Alaska).Reference:
improving electric vehicle infrastructure.
RCW 82.08.0273, WAC 458-20-193 (6) (b) and
Reference: 2SHB 1481 (Chapter 459, 2009 Laws.)
ETA 3054.2009.
Line 3 applies to the purchase of airplanes for use in
NOTE: Sales of motor vehicles are not covered by this
providing intrastate air transportation by a commuter
certificate; please refer to RCW 82.08.0264 and
air carrier and the sale of repair and related services
WAC 458-20-177 for certificate and exemption
for these airplanes. Commuter air carriers are air
information.
carriers holding authority under Title 14, part 298 of
the code of federal regulations that carries passengers
Line 1b applies to watercraft purchased by a
on at least five round trips per week on at least one
nonresident for use outside Washington when delivery
route between two or more points.
takes place in Washington. The buyer must provide
Reference: RCW 82.08.0262 and 82.12.0254.
proof of residency (picture ID) and check the applicable
box. By checking the box, the buyer certifies that the
Line 4a applies to the purchase of motor vehicles, or
vessel will leave Washington State waters within forty-
trailers by a business operating or contracting to
five days. Sellers must examine and document the proof
operate for the holder of a carrier permit issued by
of residency provided by the buyer. Seller must sign
the Interstate Commerce Commission. The
the form. By signing the form, the seller certifies that
exemption also applies to component parts and
the seller has examined and listed the buyer’s proof of
repairs of such carrier property including labor and
residency. See WAC 458-20-238 for acceptable proof
services rendered in the course of constructing,
of residency for corporations, partnerships and limited
repairing, cleaning, altering or improving the same.
liability companies.
The buyer must attach a list stating make, model,
Reference: RCW 82.08.0266,RCW 82.08.02665, and
year, serial number, motor number and ICC permit
WAC 458-20-238.
number. Reference: RCW 82.08.0263 and
WAC 458-20-174.
Line 2a applies to the purchase of electric vehicle
batteries or to labor and services rendered in respect to
installing, repairing, altering, or improving electric
vehicle batteries.
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REV 27 0032
(2/29/12)
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