| WAC 209 |
Farming
for hire and horticultural services performed for farmers. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| | |
|
|
| WAC: |
458-20-209 |
|
02/01/10 |
These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010. |
| |
458-20-209 |
|
03/10/1994 |
Farming for hire and
horticulture services performed for farmers.Effective 4/10/94 |
| |
|
|
|
|
| | |
|
|
| RCW: | 82.04.020 |
|
1975 |
"Tax year,"
"taxable year." |
| |
82.04.190 |
|
2005 |
"Consumer." |
| |
82.04.213 |
|
2001 |
"Agricultural
product," "farmer." |
| |
82.04.290 |
|
2008 |
Tax on international investment
management services or other business or service activities. |
| |
82.04.330 |
|
2001 |
Exemptions -- Sales of
agricultural products. |
| |
82.04.332 |
|
2007 |
B&O exemption; unprocessed
milk |
| |
82.04.629 |
|
2008 |
Exemption - Honey bee products |
| |
82.04.630 |
|
2008 |
Exemption - Bee pollination
services |
| |
|
|
|
|
| | |
|
|
| ETA: | |
|
|
| |
3112.2011 |
|
04/29/2011 |
Processing Perishable Meat Products. The Department issued Excise Tax Advisory (ETA) 3122.2011 Processing Perishable Meat Products. This ETA was originally issued as ETA 2035 in March 2007 to explain who is entitled to the preferential business and occupation (“B&O”) tax rate based on the Washington State Supreme Court decision, Agrilink Foods, Inc. v. Washington State Department of Revenue, 153 Wn.2d 392 (2005).
The following header has been added to this ETA to explain that it does not apply during the period of June 1, 2010 through December 1, 2010.
This ETA applies to periods prior to June 1, 2010 and after December 1, 2010. For the period of June 1, 2010 through December 1, 2010, 2ESSB 6143, Part V, limited the preferential B&O tax rate for processors of perishable meat to specific activities and products. Refer to 2ESSB 6143, Part V, for additional information about these limitations. |
| | |
|
|
| INDUSTRY GUIDES: |
|
Mar 2011 |
Agriculture |
| |
|
|
Farmer's Retail Sales Tax
Exemption Certificate(Sample) |
| | |
Fall 2006 |
Agricultural
Tax Guide |
| | |
Nov-05 |
Guidelines for the
Agricultural Burning Exemption |
| |
|
|
|
|
| | |
|
|
| SPECIAL
NOTICES: |
|
|
|
| Subject
Title Reference: |
|
|
|
| Agricultural |
|
|
08/18/2011 |
Replacement Parts for Irrigation Systems and Water Wells |
| Agricultural |
|
|
11/03/2010 |
Sales Tax Exemption to Reduce Agricultural Burning Expired 1/1/11 |
| B&O Tax |
|
|
11/17/2010 |
B&O Tax Preferences for Perishable Meat Products and Fruit or Vegetable Products Updated 11/17/10 |
| B&O Tax |
|
|
11/18/2010 |
Processors of Perishable Meat Entitled to Lower B&O Tax Rate Effective December 2, 2010 |
| Food & Food Ingredients |
|
|
10/26/2010 |
B&O Tax Preferences for Perishable Meat Products and Fresh Fruit or Vegetable Products |
| Food & Food Ingredients |
|
|
11/17/2010 |
B&O Tax Preferences for Perishable Meat Products and Fruit or Vegetable Products Updated 11/17/10 |
| B&O Tax |
|
|
06/03/2010 |
Changes to the B&O Tax Preferences for Perishable Meat Products and Fruit or Vegetable Products |
| Agricultural |
|
|
06/10/2010 |
Livestock Nutrient Management Equipment Sales Tax Exemption Suspended |
| Agricultural | |
05/02/2000 |
Farmworker Drinking Water |
| | |
06/09/2000 |
Tax Incentives to
Reduce Agricultural Burning |
| Manufacturing | |
08/21/2000 |
Tax Changes for Manufacturers of
Dairy Products |
| Agricultural | |
07/27/2001 |
Farmers - Implementation Plan
for New Tax Exemptions and Assistance for Farmers |
| Agricultural | |
07/27/2001 |
Farmers - Sample Letter to
Revenue to Apply for Dairy Nutrient Sales and Use Tax Exemption |
| Agricultural | |
08/01/2001 |
Sales and Use Tax Exemption to
Farmers and Veterinarians for Animal Pharmaceuticals |
| Agricultural | |
08/06/2001 |
The Tax Application for Tree
and/or Stump Removal from Existing Orchards |
| Agricultural | |
03/12/2002 |
Dairy Nutrient Management
Sales/Use Tax Exemption & Dairy Farmer Sample Application |
| Agricultural | |
11/13/2002 |
Pesticides and the Hazardous
Substance Tax |
| | |
12/06/2002 |
Tax on Equipment Used to Reduce
Agricultural Burning |
| | |
03/08/2006 |
Farm Fuel Users - Sales and Use
Tax Exemption |
| | |
05/15/2006 |
Replacement Parts for Farm
Machinery and Equipment - Sales and Use Tax Exemption |
| Agricultural | |
05/16/2006 |
Livestock Nutrient Management -
Tax Exemptions |
| Agricultural/
Incentives | |
06/29/2005 |
Tax Incentives to Reduce
Agricultural Burning to Change |
| Agricultural | |
05/22/2007 |
Services for Farmers - B&O
and Public Utility Tax Exemption |
| Agricultural | |
05/24/2007 |
Farm Fuel Users - Sales and Use
Tax Exemption Update |
| Agricultural | |
06/27/2007 |
Repair Parts and/or Services for
Farm Machinery and Equipment - Sales and Use Tax Exemptions Form 40 2419 (6/18/07) Application; Form 40 2420a (6/18/07)
Exemption Certificate. |
| | |
|
|
| | |
|
|
| |
|
|
|
|
| | |
|
|
| DIRECTIVE: |
None |
|
|
|
| |
|
|
|
|
| | |
|
|
| | |
|
|
| RPM: |
None |
|
|
|
| |
|
|
|
|
| | |
|
|
| WTD: |
12 WTD 593 |
93-073 |
|
B&O TAX--COMBINE WORK
PERFORMED BY A FARMER FOR OTHERS--CASUAL AND ISOLATED OCCURRENCES vs.
ENGAGING IN BUSINESS--TAXABLE ACTIVITIES. Where a farmer accommodates
neighboring farmers by offering his services to operate his farm equipment
for their farming use on a regular basis, the farmer is engaging in a taxable
business activity in addition to his farming business. The activity is in
competition with other renters of farm equipment and services and is subject
to B&O tax. |
| |
19 WTD 971 |
00-046 |
|
RETAIL SALES TAX LIQUID
NITROGEN CHERRIES ASPARAGUS DECAY.Sales of liquid nitrogen applied directly on post-harvest cherries to
prevent decay are not retail sales.Sales of liquid nitrogen applied in asimilar manner to asparagus are retail sales. |
| |
20 WTD 84 |
00-106 |
|
WHOLESALING
B&O TAX -- SALES OF SPRAY TO FARMERS -- FARMER DEFINED.Sales of spray materials to farmers for the
purpose of producing for sale any agricultural product are classified as
wholesale sales.However, if a person
uses agricultural products as ingredients in a manufacturing process, the
person does not qualify as a farmer.A
person will qualify as a farmer, provided:1) the person grows or produces an agricultural product on the
persons own land or land in which the person has a present right of
possession; and 2) the person does not use such products as ingredients in a
manufacturing process (however packing such products is not considered to be
manufacturing). |
| |
20 WTD 84 |
00-106 |
|
SALES
OF CHEMICAL SPRAYS FOR THE POST HARVEST TREATMENT OF FRUIT SALES TAX USE
TAX DEDUCTION --POTATOES.The
exception from the definition of a retail sale set forth in RCW 82.04.050(3)
applies to sales of spray for fruit and not vegetablesAs such, it does not apply to sales of
spray for potatoes. |
| |
20 WTD 84 |
00-106 |
|
SALES TAX USE TAX DEDUCTION
--CHEMICAL USED IN PROCESSING SPRAY MATERIALS.Even if spray materials qualified as a
chemical for purposes of the exemption, in this case their use appears to
occur prior to any processing taking place because the potatoes are sprayed
at the time of harvest, when they are put into storage. |
| |
20 WTD 84 |
00-106 |
|
SALES
TAX USE TAX DEDUCTION -- SPRAY MATERIALS PACKING MATERIALS.The definition of packing materials does
not encompass spray materials.The
definition of packing materials is limited to materials in which tangible
personal property may be contained or protected within a container, for
transportation or delivery to a purchaser.Because the spray materials do not contain or protect the potatoes,
nor are they used for transportation or delivery, spray materials do not
qualify for the deduction |
| |
20 WTD 272 |
00-187 |
|
RETAIL SALES TAX M&E TAX
EXEMPTION CONDITIONING OF SEED.An
agricultural business is not entitled to a refund of sales tax it paid for
the purchase, installation, and repair of machinery and equipment it uses to
condition seed for planting because conditioning of seed for use in planting
is not a manufacturing activity. |
| |
23 WTD 1 |
01-130R |
|
RETAIL
SALES TAX MANUFACTURING MACHINERY AND EQUIPMENT (M&E) EXEMPTION
MANUFACTURING OPERATION MANUFACTURING SITE -- PEA COMBINE MANUFACTURING
VERSUS HARVESTING.Where pea combines
are used in farmers fields to strip pea pods from vines and to de-pod peas,
the pea combines are used in a harvesting activity, not a manufacturing
activity.Although harvesting
activities may change the form of products and enhance their value, this does
not convert a harvesting activity to a manufacturing activity.Accordingly, the farmers fields do not
qualify as manufacturing sites, and the combines are not used in a
manufacturing operation and do not qualify for the M&E exemption. |
| |
27 WTD 140 |
08-0023 |
|
RCW 82.08.890: RETAIL SALES TAX
EXEMPTIONS - DAIRY NUTRIENT MANAGEMENT EQUIPMENT.The taxpayer is ineligible for the
exemption for the purchase of dairy nutrient management equipment in RCW
82.08.890 because it purchased the equipment in question prior to
certification of its dairy nutrient management plan under chapter 90.64 RCW. |
| |
|
|
|
|
| |
|
|
|
|
| | |
|
|
| OTHER: |
| |
|
| |
|
|
|
|
| | |
|
| | |
|