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WAC 210 Sales of tangible personal property for farming - Sales of agricultural products by farmers.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-210   03/10/1994 Sales of agricultural products by farmers.Effective 4/10/94.WAC 122 incorporated into WAC 210, effective 9/25/03.
  458-20-210   10/28/2005 Sales of tangible personal property for farming--Sales of agricultural products by farmers. Emergency rule effective 10/28/05. May be used to determine tax liability until February 25, 2006 unless the Department adopts a permanent rule prior to this date.
RCW:      
  82.04.020   1975 "Tax year," "taxable year."
  82.04.050   2007 "Sale at retail," "retail sale."
  82.04.213   2001 "Agricultural product," "farmer."
  82.04.250   2008 Tax on retailers.
  82.04.260   2008 Tax on manufacturers and processors of various foods and by-products -- Research and development organizations -- Travel agents -- Certain international activities -- Stevedoring and associated activities -- Low-level waste disposers -- Insurance agents, brokers, and solicitors--Hospitals -- Commercial airplane activities -- Timber product activities -- Canned salmon processors.
  82.04.330   2001 Exemptions -- Sales of agricultural products.
  82.04.337   1987 Exemptions -- Amounts received by hop growers or dealers for processed hops shipped outside the state.
  82.04.410   1967 Exemptions -- Hatching eggs and poultry.
  82.04.4459     Field burning reduction cost - Repealed by 2005
  82.08.020   2006 Tax imposed -- Retail sales -- Retail car rental.
  82.08.02565   1999 Exemptions -- Sales of machinery and equipment for manufacturing, research and development, or a testing operation -- Labor and services for installation -- Exemption certificate -- Rules.
  82.08.0257   1980 Exemptions -- Auction sales of tangible personal property used in farming.
  82.08.0259   2001 Exemptions -- Sales of livestock.
  82.08.0267   1980 Exemptions -- Sales of poultry for producing poultry and poultry products for sale.
  82.08.0272   1980 Exemptions -- Sales of semen for artificial insemination of livestock.
  82.08.0277   1980 Exemptions -- Sales of pollen.
  82.08.0288   1983 Exemptions -- Lease of certain irrigation equipment.
  82.08.0293   2004 Exemptions -- Sales of food and food ingredients.
  82.08.0296   1986 Exemptions -- Sales of feed consumed by livestock at a public livestock market.
  82.08.130   1993 Resale certificate--Purchase and resale--Rules.
  82.08.840     Exemption - Machinery, equipment, or structures that reduce field burning - Repealed by 2005
  82.08.880   2001 Exemptions -- Animal pharmaceuticals.
  82.08.890   2006 Exemptions -- Livestock nutrient management equipment and facilities.
  82.08.910   2001 Exemptions -- Propane or natural gas to heat chicken structures.
  82.08.920   2001 Exemptions -- Chicken bedding materials.
  82.12.02565   2003 Exemptions -- Machinery and equipment used for manufacturing, research and development, or a testing operation.
  82.12.0258   1980 Exemptions -- Use of tangible personal property previously used in farming and purchased from farmer at auction.
  82.12.0261   2001 Exemptions -- Use of livestock.
  82.12.0262   1980 Exemptions -- Use of poultry for producing poultry and poultry products for sale.
  82.12.0267   1980 Exemptions -- Use of semen in artificial insemination of livestock.
  82.12.0273   1980 Exemptions -- Use of pollen.
  82.12.0283   1983 Exemptions -- Use of certain irrigation equipment.
  82.12.0293   2003 Exemptions -- Use of food and food ingredients.
  82.12.0296   1986 Exemptions -- Use of feed consumed by livestock at a public livestock market.
  82.12.840     Exemption - Machinery, equipment, or structures that reduce field burning - Repealed by 2005
  82.12.880   2001 Exemptions -- Animal pharmaceuticals.
  82.12.890   2006 Exemptions -- Livestock nutrient management equipment and facilities.
  82.12.910   2001 Exemptions -- Propane or natural gas to heat chicken structures.
  82.12.920   2001 Exemptions -- Chicken bedding materials.
  82.14.030   1989 Sales and use taxes authorized-Additional taxes authorized-Maximum rates.
  82.19.020   1992 Application to certain products. Litter tax.
  82.32.300   1997 Department of revenue to administer -- Chapters enforced by liquor control board.
  84.33.035   2004 Definitions. Timber and forest lands.
  82.08.855   2007 Exemption - Replacement part for qualifying farm machinery and equipment
  82.08.865   2007 Exemption - diesel, biodiesel, and aircraft fuel for farm fuel users
ETA:      
  190.04.210   08/26/1966 FEEDING AND FATTENING CATTLE AND THE AGRICULTURAL PRODUCTS EXEMPTION- Information included in WAC 458-20-210 Cancelled effective-0/30/2003
  313.04.208.210   01/20/1967 SALE OF RAW PEAS BETWEEN FROZEN FOOD PROCESSORS NOT CONSIDERED AN ACCOMMODATION SALEETB 313.04.208.210 (Issued 1/20/67) Sale of raw peas between frozen food processors not considered an accommodation sale. This document is of limited value. It does not clarify the application of RCW 82.04.425 or WAC 458-20-208 (Accommodation sales).
Cancelled by ETA 549 (Third Supplement) 6/30/98
INDUSTRY GUIDES:   Jun 2013 Landscaping and Horticultural Services
    Mar 2011 Agriculture
    1/1/09 Wine Industry
      Farmer's Retail Sales Tax Exemption Certificate(Sample)
    03/01/2004 Agricultural Tax Guide
    Nov-05 Guidelines for the Agricultural Burning Exemption
SPECIAL NOTICES:      
Subject Title Reference:      
Agricultural   05/02/2000 Farmworker Drinking Water
    06/09/2000 Tax Incentives to Reduce Agricultural Burning
Manufacturing   08/21/2000 Tax Changes for Manufacturing 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
Agricultural/ Incentives   06/29/2005 Tax Incentives to Reduce Agricultural Burning to Change
      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   05/25/2006 Dairy Product Processors Receive B&O Tax Exemption
Fruit & Vegetable Processors   05/31/2006 Fruit and Vegetable Processors Tax Exemption - New E-file Requirement
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.
Wineries   11/09/2007 Wineries May Qualify for B&O Tax Refund - For tax periods beginning January 1, 2003, through June 30, 2005
Agricultural / Honey Bees   06/03/2008 Tax Exemptions for Honey Beekeepers
Economic Nexus     05/28/2010 New "Economic Nexus" in Washington State May Impact "Foreign Corporations"
Economic Nexus     05/28/2010 New Apportionment Method
Economic Nexus     05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus     05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Agricultural     06/10/2010 Livestock Nutrient Management Equipment Sales Tax Exemption Suspended
Economic Nexus     09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
Agricultural     11/03/2010 Sales Tax Exemption to Reduce Agricultural Burning Expired 1/1/11
Agricultural     08/18/2011 Replacement Parts for Irrigation Systems and Water Wells
Fruit & Vegetable Processors     11/10/2011 Fruit and Vegetable Processors May Qualify for B&O Tax Refund
Manufacturing      04/23/2013 Fresh Fruit/Vegetable, Seafood, and Dairy Product Manufacturers
B&O Tax Exemptions Extended
Agricultural     05/08/2013 Livestock Nutrient Management Equipment Sales Tax Exemption Reinstated
Honey Bees     07/01/2013 Tax Exemptions for Honey Beekeepers
Agricultural     09/05/2013 Sales of Propane and Natural Gas to Mint Growers
Manufacturing      09/27/2013 Dairy Product Manufacturer's B&O tax exemption and preferential B&O tax rate expanded
DIRECTIVE:      
RPM: None      
WTD: 6 WTD 409 88-367   B&O TAX -- EXEMPTION -- AGRICULTURE -- BURDEN OF PROOF. Persons growing agricultural products on land that they own or to which they have a present right of possession are not subject to B&O tax on their activities. Taxpayer claiming exemption from taxability based on status as a joint venturer-grower has the burden of submitting proof of joint venture status. Absent such proof, the law requires strict construction of statute in favor of application of the tax. Accord: Yakima Fruit Growers Ass'n. v. Henneford, 187 WA.252 (1936).
  19 WTD 463 99-198   B&O TAX AGRICULTURAL EXEMPTION LIQUID EGGS.The production of liquid eggs is the creation of a new, different, and useful substance.Notwithstanding the fact that a farmer does not combine liquid eggs with anything, (s)he loses the agricultural B&O exemption because (s)he engages in a manufacturing activity.
  19 WTD 468 99-198R   AGRICULTURAL EXEMPTION LIQUID EGGS.The production of liquid eggs is the creation of a new, different, and useful substance.Notwithstanding the fact that a farmer does not combine liquid eggs with anything, (s)he loses the agricultural B&O exemption because (s)he engages in a manufacturing activity.
  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 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.
  22 WTD 78 02-0170E   RETAIL SALES TAX EXEMPTION MACHINERY FIELD BURNING COMBINES MAJORITY USE TEST.To satisfy the majority use test for field burning equipment, a taxpayer must prove that a combine is used more time in a qualifying use (i.e., to reduce field burning) than in a nonqualifying use (i.e., to harvest wheat).Where a combine simultaneously performs different functions, one of which is arguably an exempt function (reducing field burning through processing straw) and one of which is not exempt, it is not used to reduce field burning more than half of the time and does not qualify for the retail sales tax exemption under RCW 82.08.840.
  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.
  26 WTD 21 05-0304   USE TAX EXEMPTION -- FERTILIZER & SPRAY MATERIALS -- BAILOR OF SEED -- FARMER PRESENT RIGHT OF POSSESSION PERMISSION TO ENTER LAND.A bailor of seed did not have the required possessory interest in land to be considered a farmer eligible for the RCW 82.04.050(8)(b) fertilizer and spray material exemption, even though the grower gave the bailor permission to enter the land in order to help grow the crop.
  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.
  32 WTD 227 13-0055 10/04/2013 RULE 210 – RCW 82.08.0259 – SALES TAX – SALES OF LIVESTOCK – SALES OF DOGS. Dogs are not defined as “livestock” in RCW 16.36.005 and, as such, are not subject to the livestock sales tax exemption whether they are sold for breeding purposes or as pets.
OTHER: