Two sales and use tax emergency rules have been readopted by the Washington Department of Revenue. The rules explain the application process and eligibility requirements for reseller permits and the brief adjudicative proceedings for matters related to reseller permits. Beginning January 1, 2010, seller’s permits issued by the Department replace resale certificates as the documentation necessary to substantiate a wholesale transaction. (WAC 458-20-10201 and WAC 458-20-10202, Washington Department of Revenue, effective December 29, 2009)