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WAC 239 Sales to nonresidents of farm machinery or implements, and related services.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC:   7/10/2009 WAC 458-20-239 (Rule 239) explains the retail sales tax exemption provided by RCW 82.08.0268 for sales to nonresidents of farming machinery and implements, parts for farming machinery and implements, and related labor and services.
The Department has amended Rule 239 to:
Eliminate language in subsection (2)(b) explaining that prior to June 11, 1998, the exemption was limited to parts and did not include repair services;
Add the term “driver’s license” in subsection (2)(c) as an example of what constitutes acceptable proof that a buyer is a nonresident;
In subsection (2)(d): 1) replace the reference to identify the “Buyer’s Retail Sales Tax Exemption Certificate” with the “Farmers’ Retail Sales Tax Exemption Certificate," which is the certificate currently used to document an exempt sales claim; and (2) update the explanation of how to obtain a blank exemption certificate.
  458-20-239   03/30/1983 Sales to nonresident of farm machinery or implements.Updated 5/20/00.
RCW: 82.08.0268   1998 Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
ETA: 186.08.239   08/26/1966 SALES TO NONRESIDENT FARMERS AND THE MACHINERY AND IMPLEMENTS EXEMPTION -RCW 82.08.0268 (cited as 82.08.030(17) in this document) provides a retail sales tax exemption for sales to nonresidents of machinery and implements for use in a farming activity outside Washington.This document explains that the prefabricated buildings are not “machinery and implements” for the purposes of this exemption.While the result is correct, this information is no longer needed.Cancelled by ETA 2003-3s 02/15/2001.
  291.04.239   11/18/1966 PARTS AND REPAIRS FOR FARM MACHINERY OF NONRESIDENTS -This document explains how the exemption discussed in WAC 458-20-239 (Sales to nonresidents of farm machinery and implements) applies to sales of parts and repair services.The instructions are incorrect with respect to repair services due to the statutory changes of chapter 167, Laws of 1998.The latest revision of WAC 458-20-239, effective May 20, 2000, provides correct and comprehensive tax-reporting instructions in this area. Cancelled by ETA 2003-3s 02/15/2001
         
       
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