Washington DOR Releases Form 27 0032, Buyer’s Retail Sales Tax Exemption Certificate, Instructions

The Washington Department of Revenue July 18 released Form 27 0032, Buyer’s Retail Sales Tax Exemption Certificate, along with line-by-line instructions, for sales and use tax purposes. The form is used for: 1) nonresident vessel purchases; 2) electric vehicles or vessels and their batteries; 3) intrastate air transport; 4) interstate or foreign commerce or commercial deep sea fishing businesses; and 5) 29 other specified items and services. Buyers must ensure entitlement to the exemption before using the form. Taxpayers must not use the form for resale purchases. [Wash. Dep’t of Revenue, Form 27 0032, Buyer’s Retail Sales Tax Exemption Certificate, ...