Washington reseller permit verification and expiry decode.

What the permit number tells you

The Department of Revenue states that each business has a unique permit number and that the last two digits are the year the permit expires. So a number ending in 28 expires in 2028. The page does not describe the rest of the layout, so check the number your customer gives you now rather than copying one from an old invoice. The year is a quick filter, not a verdict: a permit ending in 26 can still be live in March 2026 and dead by December, which is why the lookup shows effective dates.

How long a permit lasts

Reseller permits are generally valid for four years. They are valid for only two years for contractors, for businesses open less than 12 months, for businesses that have not reported gross income in the last 12 months, for businesses that were on active non-reporting status when they applied, and for businesses that failed to file any return in the last 12 months. If a permit has lapsed, the department's guidance is that the holder has to apply for a new one.

How to verify a permit, one or many

Two free tools exist. The Business Lookup checks one business at a time: search by permit number, tax account or business name, then open the record. The DOR describes the result as confirming the business name on the permit, whether it is active, and the effective dates. It includes a CAPTCHA, and the department recommends keeping a print copy. The Reseller Permit Verification Service takes a file with each customer's account ID (permit number optional) and returns your original rows with the permit information found, an error column, and an export to Excel. An account ID alone returns the most recent permit on file; an account ID plus permit number returns that specific permit.

The department recommends verifying customers' permit information at least once a year.

The 120-day and five-year clocks

You have up to 120 days after the sale to collect the documentation for a wholesale sale, and you must keep it for 5 years after the sale date. Acceptable documentation is a copy of the reseller permit, a printout from the Business Lookup, an exported record from the Verification Service, or another approved exemption certificate properly completed and signed by the customer. The tool above computes both dates from your sale date.

Misuse

Using a reseller permit for personal use, business supplies or equipment is misuse and can lead to penalties.

Etsy sellers and the Washington marketplace rules

Washington's marketplace facilitators "must collect and report sales tax on all retail sales sourced to Washington" made through their marketplace, and they must send each marketplace seller a monthly report of gross Washington sales by the 15th of the following month. The department's facilitator page does not say whether a marketplace-only seller needs its own business license or owes business and occupation tax, so that question goes to the department's Marketplace seller guidance or a call to DOR before you assume you are exempt from anything.

Worked example

For the invented permit 603 123 456 28 and a sale on 1 March 2026, the tool reads the expiry year as 2028, sets the documentation deadline at 29 June 2026 (120 days later) and the keep-until date at 1 March 2031. A permit ending in 25 would be flagged as having expired before the sale year.

Sources

• Washington DOR: Reseller permits — validity, expiry digits, documentation, retention
• Washington DOR: How to verify reseller permits — Business Lookup and Verification Service steps
• Washington DOR: My reseller permit just expired — lapsed permits
• Washington DOR: Marketplace facilitators — facilitator collection and monthly seller report

All figures and rules above were retrieved October 2026. Agencies revise forms and thresholds, so confirm anything that affects a sale against the current official page.

Frequently asked questions

How do I know when a Washington reseller permit expires?

The Department of Revenue says the last two digits of the permit number are the year it expires, and the Business Lookup shows the effective dates.

How long is a Washington reseller permit valid?

Generally four years, or two years for contractors and for businesses open under 12 months, with no reported income in 12 months, or with no returns filed in 12 months.

How long do I have to collect a customer's reseller permit?

Up to 120 days after the sale, and you keep the documentation for 5 years after the sale date.

Where do I verify a reseller permit?

Use the DOR Business Lookup for one business, or the Reseller Permit Verification Service for many.