Washington Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Buyer's Retail Exemption	27 0032	Purchaser	Create
Digital Products and Remote Access	27 0050	Purchaser	Create
Farming	27 0036	Purchaser	Create
Health Care Providers	27 0055	Purchaser	Create
Machinery and equipment used in manufacturing	27 0021	Purchaser	Create
Sales to Tribes	36 0001	Purchaser	Create
Tribal Fishing, Hunting and Gathering	27 0049	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• There are no exemptions for state and local government, charitable, religious or educational organizations in Washington state.
• Certain exemptions, like food for human consumption, require no documentation.
• Some purchases, such as machinery and equipment for manufacturing, require a completed exemption certificate from the purchaser.
• Nonresident exemptions are limited and often require a refund application rather than an immediate exemption at the point of sale.
• Blanket exemption certificates are allowed for recurring purchases of the same nature.
• Sellers must retain exemption certificates for at least five years to substantiate non-taxed transactions.

For more details, visit the Washington Department of Revenue.