What's New
New Sales Tax Exemption Requirement
Do you claim exemption from state sales tax because you purchase materials for resale? If so, you need to take action now unless you want to pay sales tax on all purchases.
The Resale Tax Certificate that you have used until now will not work after January 1, 2010. Replacing it will be a Reseller Permit that is issued by the Washington State Department of Revenue. Your suppliers, including CB Wholesale, must have a copy of your Reseller Permit on file or they are required to charge sales tax on every item you purchase.
The permit is free. The Dept of Revenue has already issued many permits automatically. Most are valid for 4 years. However, contractors have been singled out for special treatment by DOR. First, contractors must apply to DOR for a permit. Contractor permits are valid only for 1 year, and a new application must be submitted each year. Application forms are available on line at www.dor.wa.gov. We have application forms available at our stores. Our recommendation is apply today!
Sales tax must be paid on the following items, even if you have a valid Resellers Permit:
- Equipment or tools
- Supplies that do not become a component of the project (e.g. masking tape, sandpaper)
- Materials used in construction projects for the US Government
- Materials for speculative building projects
As soon as you receive your Reseller Permit, please bring or send a copy to our store. If we do not have a copy of your permit on file by January 1, 2010, we have no choice but to charge you sales tax on every item purchased.

