Washington BUYERS’ RETAIL SALES TAX EXEMPTION CERTIFICATE

BUYERS’ RETAIL SALES TAX EXEMPTION CERTIFICATE
Buyer’s Retail Sales Tax Exemption Certificate - form 27-0032
Buyer’s Retail Sales Tax Exemption Certificate Form

Buyer’s Retail Sales Tax
Exemption Certificate

Form 27 0032

Do not use this form for resale purchases

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This certificate is for:
Single use
You need to show this certificate each time you buy an exempt item.
Blanket certificate
You can use this certificate anytime, if you and the seller/marketplace facilitator have a recurring
business relationship. A recurring business relationship means you have at least one sale transaction
within 12 months (RCW 82.08.050(7)(c)).
Vendor/seller’s name:

Date:

Mailing address:
City:

State:

Zip:

I, the undersigned buyer, certify I am making an exempt purchase for the following reason:
(Enter information and/or check applicable box(es)).

1

Nonresident vessel purchases:

Place of residence:
Proof of residence provided (driver’s license, State issued ID)
, and expiration date

including any identification numbers

,
.

Watercraft (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:

Print form
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.
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Buyer’s Retail Sales Tax Exemption Certificate Form

2

Electric vehicles/vessels:
a. Batteries or fuel cells for electric vehicles and services for installing, repairing, or improving
electric vehicle batteries and fuel cells (expired July 1, 2025).
b. Tangible personal property that will become a component of a battery or fuel cell electric
vehicle infrastructure and labor and services for installing, constructing, repairing, or improving
battery or fuel cell electric vehicle infrastructure, including hydrogen fueling stations (expired
July 1, 2025).
c. Zero emissions buses (expired July 1, 2025).
d. Vessels equipped with battery-powered electric marine propulsion systems or the systems
themselves with continuous power greater than 15kW.
e. Batteries and battery packs or shoreside battery infrastructure used to exclusively power electric
marine propulsion systems operating at a continuous power greater than 15kW.
f. Zero emission buses purchased by a transit agency or federally recognized Indian tribe for
providing transportation services (effective July 1, 2025).

3

Intrastate air transport:
Airplanes for use in providing intrastate air transportation 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, locomotives, railroad cars or watercraft and component parts thereof used in
transporting 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. Watercraft, component parts, labor and services, and/or diesel fuel used in a qualifying
commercial deep sea fishing operation.
Registered vessel name:

Vessel number:

f. Purchases of liquefied natural gas (LNG) by private or common waterborne carriers in interstate
or foreign commerce. The exemption applies to 90% of LNG transported and consumed outside
this State by the buyer.

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Buyer’s Retail Sales Tax Exemption Certificate Form

5 Other:

Prescription items: You must use the Sales Tax Exemption Certificate 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 motion picture and video production.
c. Objects of art or cultural value purchased by an artistic or cultural organization.
d. Adaptive automobile equipment purchased by disabled veterans.
e. Animal pharmaceuticals purchased by veterinarians. This exemption does not apply to
pharmaceuticals for pets (describe):
f. Computer hardware, peripherals, software and related installation, used by the aerospace industry.
Note: Buyers must complete the Buyers Sales and Use Preference Addendum with their excise tax return.

g. Labor, services and tangible personal property related to the constructing of new buildings by a
manufacturer of commercial airplanes, fuselages, or wings of a commercial airplane, or by a port
district, political subdivision, or municipal corporation to be leased to such a manufacturer.
Note: Buyers must complete the Buyers Sales and Use Preference Addendum with their excise tax return.

h. Computer hardware, peripherals, software and related installation, purchased by publishers and printers.
i. City, County, Tribal, or Inter-Tribal Housing Authorities.
j. Tangible personal property for use in a noncontiguous 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 production of semiconductor
materials.
l. Hog fuel used to produce electricity, steam, heat, or biofuel.
m. Tangible personal property under the weatherization assistance program.
n. Trail grooming services.
o. Federal credit union purchases.
p. Wax, ceramic materials, and labor used to create molds consumed during the process of creating
investment castings.
q. Sales of ferry vessels to the state or local governmental units, components thereof, and labor and
service charges.
r. Joint Municipal Utilities Services Authority.
s. Paratransit vehicles purchased by paratransit service providers.
t. Large/private airplanes purchased by nonresidents.
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Buyer’s Retail Sales Tax Exemption Certificate Form
u. Standard financial information purchased by qualifying international investment management
companies and their affiliates.
v. Material and supplies directly used in the packing of fresh perishable horticultural products by
persons who receive, wash, sort, and pack fresh perishable horticultural products for farmers.
w. Vessel deconstruction services.
x. Only for delivered bottled water

No source of potable water

Prescribed water

Purchased with food stamps (SNAP)
y. Anaerobic digesters and repair services.
z. Purchases of solar energy machinery and equipment that generates at least 1 kilowatt (kW) and no
more than 100 kW of electricity and labor and services rendered in regard to installation of such
equipment.
aa. Ride-sharing vehicles to be used in certain rideshare programs.
bb. Mobility enhancing equipment for complex needs patients.
Items purchased:

Certification:

I, 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:
Buyer name:

Account ID:
Title:

Street address:
City, State, Zip:
Buyer signature:

Seller must retain the original of this certificate for their records.
Do not send a copy of this certificate to the Department of Revenue.

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Buyer’s Retail Sales Tax Exemption Certificate Form
Instructions
Buyer’s 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 visit our website at dor.wa.gov.
Line 4a applies to the purchase of motor vehicles,
Line 1 applies to watercraft purchased by a
trailers, component parts, or repairs by a business
nonresident for use outside Washington when
operating or contracting to operate for the holder of
delivery takes place in Washington. The buyer must
a motor carrier (MC) permit. For vehicles and trailers,
provide proof of residency (picture ID) and check
the buyer must attach a list stating make, model,
the applicable box. By checking the box, the buyer
year, serial number, motor number and MC permit
certifies that the vessel will leave Washington State
number. Reference: RCW 82.08.0263 and WAC 458waters within forty-five days. Sellers must examine
and document the proof of residency provided by the 20-174.
buyer. Seller must sign the form. By signing the form,
Line 4b applies to the purchase of airplanes,
the seller certifies they have examined and listed
locomotives, railroad cars, or watercraft for use
the buyer’s proof of residency. See WAC 458-20-238
in conducting interstate or foreign commerce
for acceptable proof of residency for corporations,
by transporting therein or there with persons or
partnerships and limited liability companies.
property for hire. The exemption also applies to
Reference: RCW 82.08.0266, RCW 82.08.02665 and
component parts of such carrier property.
WAC 458-20-238.
Reference: RCW 82.08.0262 and WAC 458-20-175.
Line 2a applies to the purchase of batteries or fuel
Line 4c applies to charges for labor and services
cells for electric vehicles and services for installing,
rendered in the course of constructing, repairing,
repairing, or improving electric vehicle batteries and
cleaning, altering or improving carrier property when
fuel cells. Reference: RCW 82.08.816.
carrier property is used for hire. Reference: RCW
82.08.0262 and WAC 458-20-175.
Line 2b applies to the purchase of tangible personal
property that will become a component of electric
Line 4d applies to the purchase of durable goods or
vehicle infrastructure or to labor and services
consumables, other than those mentioned in line
rendered in respect to installing, constructing,
repairing, or improving electric vehicle infrastructure, 4b, for use in connection with interstate or foreign
commerce by such businesses. The goods must be for
including hydrogen fueling stations.
exclusive use while engaged in transporting persons
Reference: RCW 82.08.816.
or property in interstate or foreign commerce. The
exemption does not apply to charges for labor or
Line 2c applies to the purchase of zero emissions
services in regard to the installing, repairing, cleaning
buses. Reference: RCW 82.08.816.
or altering of such property. Although exempt from
Line 2d applies to the purchases of vessels with
retail sales tax, materials are subject to use tax if
battery- powered electric marine propulsion systems consumed in Washington. Unregistered businesses
or the systems themselves with continuous power
must attach a list stating the description and quantity
greater than 15 kW. Reference: RCW 82.08.996.
of items that will be consumed in Washington and
pay use tax to the seller. Reference: RCW 82.08.0261
Line 2e applies to the purchase of marine batteries,
and WAC 458-20-175.
shoreside infrastructure, and related labor and
installation charges used with electric vessel marine
Line 4e applies to the purchase of vessels,
propulsion systems. Reference: 82.08.996.
component parts, or repairs by persons engaged in
commercial deep sea fishing operations outside the
Line 3 applies to the purchase of airplanes for use in
providing intrastate air transportation by a commuter territorial waters of the state of Washington. The
exemption also applies to the purchase of diesel fuel
air carrier and the sale of repair and related services
used in commercial deep or commercial passenger
for these airplanes. Commuter air carriers are
fishing operations when annual gross receipts from
air carriers holding authority under Title 14, part
the operations are at least five thousand dollars.
298 of the code of federal regulations that carries
Reference: RCW 82.08.0262, RCW 82.08.0298, and
passengers on at least five round trips per week
WAC 458-20-176.
on at least one route between two or more points.
Reference: RCW 82.08.0262 and 82.12.0254.

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Buyer’s Retail Sales Tax Exemption Certificate Form
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 time of purchase, and
may later apply for a partial 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 exemption 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 production equipment
and purchases of production services by motion
picture and video production companies. Reference:
RCW 82.08.0315.
Line 5c applies to the purchase of objects of art or
cultural value, and items used in the creation of a
work of art (other than tools), or in displaying art
objects or presenting artistic or cultural exhibitions
or performances by artistic or cultural organizations.
Reference: RCW 82.08.031 and WAC 458-20-249.
Line 5d applies to the purchases of add-on adaptive
automotive equipment purchased by disabled
veterans and disabled members of the armed forces
currently on active duty. To qualify, the equipment
must be prescribed by a physician and the purchaser
must be reimbursed by the Department of Veterans
Affairs and the reimbursement must be paid directly
to the seller. Reference: RCW 82.08.875.
Line 5e applies to the purchase of animal
pharmaceuticals by veterinarians or farmers for
the purpose of administering to an animal raised
for sale by a farmer. Animal pharmaceuticals must
be approved by the United States Food and Drug
Administration or the United States Department of
Agriculture. This exemption does not extend to or
include pet animals. Reference: RCW 82.08.880.
Line 5f applies to the purchase of computer
hardware, peripherals, and software, and related
installation, not otherwise eligible for the M&E
exemption, 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 constructing of new
buildings used primarily to manufacture commercial
airplanes, fuselages of commercial airplanes, or
wings of commercial airplanes. The exemption 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, political subdivisions, or
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municipal corporations who lease an eligible facility
to a manufacturer engaged in eligible manufacturing
activities. The exemption also applies to sales and
installation, during the course of construction, of
tangible personal property and building fixtures not
otherwise eligible for the exemption 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, software,
and related installation not otherwise eligible for the
M&E exemption that is used primarily in the printing
or publishing of printed materials. The exemption
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
Authorities. 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 contiguous to any other state such as
Alaska, Hawaii, Guam, and American Samoa. For the
exemption 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 production of semiconductor materials. Limited
to gases and chemicals used to grow the product,
deposit or grow permanent or sacrificial 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 production 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 defined
as wood waste and other wood residuals including
forest derived biomass. Hog fuel does not include
firewood or wood pellets. Reference: RCW 82.08.956.
Line 5m applies to the purchase of tangible personal
property used in the weatherization of residences
under the weatherization assistance program.
The tangible personal property must become a
component part of the residence.
Reference: RCW 82.08.998.
Line 5n applies to the purchase of trail grooming
services by the state of Washington and nonprofit
corporations organized under chapter 24.03 RCW.
Trail grooming activities include snow compacting,

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Buyer’s Retail Sales Tax Exemption Certificate Form
snow redistribution, or snow removal on state or
privately-owned trails. Reference: RCW 82.08.0203.
Line 5o 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 written 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 support the exempt
nature of the sale. Reference: WAC 458-20-190.
Line 5p applies to the purchase of wax and ceramic
materials used to create molds consumed during
the process of creating ferrous and nonferrous
investment castings used in industrial applications.
Also applies to labor or services used to create wax
patterns and ceramic shells used as molds in this
process. Reference: RCW 82.08.983.
Line 5q 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 transporting
pedestrians, vehicles, and goods within or outside
the territorial waters of the state. The exemption 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 constructing or improving
such ferry vessels. Reference RCW 82.08.0285.

Line 5v applies to purchases of materials and
supplies used in packing horticultural products. The
exemption applies only to persons who receive,
wash, sort, and pack fresh perishable horticultural
products for farmers as defined in RCW 82.04.330
and that are entitled to a deduction under RCW
82.04.4287 either as an agent or an independent
contractor. Reference: RCW 82.08.0311.
Line 5w applies to deconstruction of vessels
performed in certan areas.
Reference RCW 82.08.9996.
Line 5x applies only to bottled water delivered to
the buyer in a re-usable container not sold with the
water under one of the following three conditions:
1. There is no readily available source of potable
water. Potable water is water that is safe for human
consumption.
2. Dispensed to patients pursuant to a prescription
for use in the cure, mitigation, treatment, or
prevention of disease or medical condition.
“Prescription” means an order, formula, or recipe
issued in any form of oral, written, electronic, or
other means of transmission by a duly licensed
practitioner authorized by the laws of this state to
prescribe.
3. Purchased under the Supplemental Nutrition
Assistance Program (SNAP), formerly known as the
Food Stamp Program.

Line 5y 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
Line 5s applies to purchases of small buses, cutaways, of tangible personal property that becomes an
and modified vans not more than 28 feet long by a
ingredient or component of the anaerobic digester.
public social service agency (transit authority) or a
Includes equipment necessary to process biogas
private, nonprofit transportation provider.
and digestate from an anaerobic and biogas from
Reference: RCW 82.08.0287.
a landfill into marketable coproducts. See RCW
82.08.900.
Line 5t applies to purchases of private airplanes
weighing over 41,000 pounds by nonresidents. Also
Line 5z applies to the purchases of solar energy
applies to charges for repairing, cleaning, altering or
machinery and equipment that generates at least 1
improving such airplanes owned by nonresidents.
kilowatt and no more than 100kW of electricity. Also
Only applies if the nonresident is not required
applies to the labor and services purchased to install
to register the airplane with the Department of
such machinery and equipment. Reference: RCW
Transportation. Reference: RCW 82.08.215.
82.08.962.
Line 5u applies to the purchase and use of standard
Line 5aa applies to purchases of vehicles by a
financial information by a qualifying international
public transportation agency, a major employer,
investment management companies and their
or employees of major employers, to be primarily
qualifying affiliates to $15 million dollars in a
used for ride sharing or ride sharing for persons with
calendar year. The standard financial information
special transportation needs. The vehicle and use of
may be provided in any format.
vehicle must meet the criteria in RCW 82.08.0287.
Reference: RCW 82.08.207.
Line 5r applies to cities, counties, and other
municipalities that create a Joint Municipal Services
Authority. Reference: RCW 82.08.999.

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Buyer’s Retail Sales Tax Exemption Certificate Form
Line 5bb applies to the purchase of mobility
enhancing equipment used by a complex needs
patient to meet the user’s specific and unique
medical, physical, and functional needs and
capacities for basic activities when medically
necessary to prevent hospitalization or
institutionalization.
“Complex needs patient” means an individual
with a diagnosis or medical condition that results
in significant physical or functional needs and
capacities.
“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: RCW 82.08.814.

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