Unlike many other states, Washington does not offer sales tax exemptions to its state agencies and institutions. Most purchases of academic goods and services are taxed at the state and local levels. The state conducts regular audits and reviews all tax payments submitted by the university, so it is very important that we ensure that our purchases are taxed appropriately. Fortunately, the use of the university market ensures compliance with this important requirement. Exemption certificates must be renewed at least every four years and are considered valid as long as no more than one year elapses between purchases. They can be used in the sale of chemicals specifically used for processing. Businesses that purchase goods for resale must use approved exemption certificates for bulk purchases without paying sales tax. Note: The SST exemption certificate was updated in December 2021. The updated certificate must be used for future transactions. You do not need to overwrite certificates for past transactions. However, in certain circumstances, certain university purchases may be considered exempt from VAT. In general, tax-exempt purchases are those that are directly related to research. The following link is to the state RCW regarding this exception.
If all the conditions of this RCW are met, a purchase can be considered tax-exempt. Note: Western has limited tax-exempt purchases to people over $3,000. Purchases below this amount in total will be processed with taxes. If a department believes a purchase is exempt from tax, it must follow these steps: Businesses that need to be registered with the ministry can use a:. apps.leg.wa.gov/rcw/default.aspx?cite=82.08.02565.