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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 06/03/2014 Repair Parts and/or Services for Farm Machinery and Equipment –
Sales and Use Tax Exemptions Update
Agricultural 06/12/2014 Change to the Sales Tax Exemption for Livestock Nutrient Management
Agricultural 05/08/2013 Livestock Nutrient Management Equipment Sales Tax Exemption Reinstated
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
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.
Agricultural 05/24/2007 Farm Fuel Users - Sales and Use Tax Exemption Update
Agricultural 05/22/2007 Services for Farmers - B&O and Public Utility Tax Exemption
Agricultural 05/16/2006 Livestock Nutrient Management - Tax Exemptions
  05/15/2006 Replacement Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption
  03/08/2006 Farm Fuel Users - Sales and Use Tax Exemption
Agricultural/ Incentives 06/29/2005 Tax Incentives to Reduce Agricultural Burning to Change
  12/06/2002 Tax on Equipment Used to Reduce Agricultural Burning
Agricultural 11/13/2002 Pesticides and the Hazardous Substance Tax
Agricultural 03/12/2002 Dairy Nutrient Management Sales/Use Tax Exemption & Dairy Farmer Sample Application
Agricultural 08/06/2001 The Tax Application for Tree and/or Stump Removal from Existing Orchards
Agricultural 08/01/2001 Sales and Use Tax Exemption to Farmers and Veterinarians for Animal Pharmaceuticals
Agricultural 07/27/2001 Farmers - Sample Letter to Revenue to Apply for Dairy Nutrient Sales and Use Tax Exemption
Agricultural 07/27/2001 Farmers - Implementation Plan for New Tax Exemptions and Assistance for Farmers
Manufacturing 08/21/2000 Tax Changes for Manufacturers of Dairy Products
  06/09/2000 Tax Incentives to Reduce Agricultural Burning
         
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: