Washington Form 27-0032 is the Buyer’s Retail Sales Tax Exemption Certificate you give a seller at the time of purchase to document that your transaction qualifies for a specific sales tax exemption under state law. To complete it, confirm your purchase fits one of five exemption categories on the form, fill in the seller’s information and date at the top, check the applicable exemption line and provide the details that line requires, and sign the buyer certification at the bottom. The seller keeps the original on file; nothing goes to the Department of Revenue.1Washington State Department of Revenue. Buyer’s Retail Sales Tax Exemption Certificate – Form REV 27 0032 With combined state and local sales tax rates in Washington running from 7.70% to 10.60%, getting the form right on a qualifying purchase is worth the few minutes it takes.2Washington State Department of Revenue. Local Sales and Use Tax Rate Table
What Form 27-0032 Is For
This certificate is narrow. It documents that a particular purchase qualifies for a particular statutory exemption from Washington retail sales tax. It is not a general tax-free shopping pass for businesses, nonprofits, or government buyers. If the purchase does not fit one of the listed categories, you owe the full sales tax.
It also is not for resale purchases. If you are buying inventory you plan to resell, you need a Washington reseller permit, not this form.3Washington State Department of Revenue. Reseller Permits Form 27-0032 covers end-use purchases that happen to be exempt under a specific statute.
Do You Qualify? The Five Exemption Categories
Before you touch the form, make sure your purchase actually fits one of the five numbered lines. Each line names the statute behind it and sets its own requirements. The Department of Revenue’s Taxpayer Information Center at 360-705-6705 can confirm eligibility if you are unsure.1Washington State Department of Revenue. Buyer’s Retail Sales Tax Exemption Certificate – Form REV 27 0032
Line 1: Nonresident Vessel Purchases
For watercraft delivered in Washington to a nonresident buyer who will take the vessel out of state. You must certify the vessel will leave Washington waters within 45 days and show picture identification proving residency in another state or country. Line 1 is the only section that also requires the seller to examine the ID, document it, and sign the form.
Line 2: Electric Vehicles and Vessels
Several sub-categories live under Line 2. Lines 2a through 2c (EV batteries and fuel cells, EV infrastructure components, and zero-emissions buses) expired on July 1, 2025. Line 2f, covering zero-emission buses purchased by a transit agency or federally recognized Indian tribe, took effect that same date. Lines 2d and 2e remain active for vessels with battery-powered electric marine propulsion systems producing continuous power greater than 15 kW and for related marine batteries and shoreside infrastructure.
Line 3: Intrastate Air Transport
For airplanes purchased by a commuter air carrier to provide intrastate air transportation, and for related repair services. A commuter air carrier holds authority under Title 14, Part 298 of the Code of Federal Regulations and carries passengers on at least five round trips per week between two or more points.
Line 4: Interstate or Foreign Commerce and Commercial Deep Sea Fishing
The broadest line. It covers motor vehicles, trailers, airplanes, locomotives, railroad cars, watercraft, and component parts used to transport persons or property for hire in interstate or foreign commerce, plus labor and services to construct, repair, or improve that for-hire property. A separate sub-category covers watercraft, components, and diesel fuel used in qualifying commercial deep sea fishing operations. Line 4 also includes liquefied natural gas purchased by waterborne carriers in interstate or foreign commerce, with the exemption applying to 90% of the LNG transported and consumed outside Washington.
Line 5: Other Exemptions
A catch-all for exemptions that do not fit the first four lines. Examples include waste vegetable oil used to produce biodiesel for personal use, equipment rental and services for motion picture and video production, objects of art or cultural value purchased by artistic or cultural organizations, and adaptive automobile equipment purchased by disabled veterans. On Line 5 you write in the specific reason and cite the applicable statute yourself.
Filling Out the Form, Section by Section
The form has three parts: seller information at the top, exemption reason in the middle, and buyer certification at the bottom.
At the top, enter the seller’s or vendor’s name and mailing address and the date of the transaction. Then mark whether this is a single-use certificate or a blanket certificate.
In the middle, check the box for your exemption and fill in the specific fields that line calls for. A nonresident vessel buyer provides place of residence, ID numbers, and the watercraft’s make, model, and serial number. An interstate commerce buyer lists the types of goods purchased, the point of delivery, and the carrier or agent. Only complete the fields that belong to your exemption. Leave the rest blank.
At the bottom, complete the buyer certification. That means entity type (individual, corporation, sole proprietor, partnership, or other), type of business, your Washington tax account ID if you have one, your full legal name, your title, your street address, and your signature. By signing, you certify that you qualify for the exemption and acknowledge that if the claim turns out to be wrong, you owe the tax plus interest and possible penalties.
Single-Use or Blanket?
Pick the right box at the top and you can cut down on paperwork going forward.
A single-use certificate covers one transaction. Give the seller a fresh form every time you make an exempt purchase. This fits one-off buys or sellers you rarely deal with.
A blanket certificate stays on file with the seller and covers all future qualifying purchases, provided you and the seller maintain a recurring business relationship, meaning at least one sale within any 12-month period.4Washington State Legislature. RCW 82.08.050 Once a blanket certificate is on file, the Department of Revenue cannot require the seller to renew it or update its information as long as that recurring relationship continues. If a full 12 months pass without a transaction, the blanket certificate effectively lapses and the seller needs a new one before the next sale.
After You Hand It Over
The seller keeps the original certificate. It does not get mailed, uploaded, or sent to the Department of Revenue. If the seller is later audited, those certificates are what justify every sale on which no tax was collected.3Washington State Department of Revenue. Reseller Permits
From your side, signing the form puts the accuracy of the claim on you. If the exemption does not actually apply, the Department of Revenue can come after the buyer directly for the unpaid tax, interest, and penalties, even if the seller acted in good faith on the certificate.4Washington State Legislature. RCW 82.08.050
What It Costs to Get It Wrong
The form itself warns that false or erroneous use triggers liability for the unpaid tax plus interest and may bring additional penalties. In practice, that breaks down three ways.
- Unpaid tax plus interest. You owe the sales or use tax that should have been collected, with interest running from the original due date. Washington sets the rate annually based on the federal short-term rate plus two percentage points.5Legal Information Institute. Washington Code 458-20-228 – Returns, Payments, Penalties, Extensions, Interest, Stays of Collection
- A 50% misuse penalty. A buyer who uses an exemption certificate without actually qualifying for the exemption owes a penalty equal to 50% of the tax due. This applies without any proof of intent to evade; honest mistakes count.5Legal Information Institute. Washington Code 458-20-228 – Returns, Payments, Penalties, Extensions, Interest, Stays of Collection
- An additional 10% penalty. If the Department of Revenue has to proceed directly against the buyer for unpaid sales tax, it can assess another 10% on top of other penalties and interest.5Legal Information Institute. Washington Code 458-20-228 – Returns, Payments, Penalties, Extensions, Interest, Stays of Collection
These stack. On a large purchase, an improperly claimed exemption can leave a buyer owing the original tax, half that tax again as a misuse penalty, another 10% on top, and interest running from the date of the sale. That is why the first step on this form is confirming you qualify, not filling in the fields.