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Q:  Who is eligible for the "replacement parts for farm machinery and equipment sales tax exemption?"

A: 

The exemption is available to “eligible farmers.”  An eligible farmer is:

·          Engages in the business of growing, raising, or producing agricultural products (as defined in RCW 82.04.213) for sale upon that person’s own land or land in which the person has a present right of possession; and

·          Generates gross sales of agricultural products, or has a harvested value of agricultural products, which the person has grown, raised, or produced, of at least $10,000 in the tax year immediately before the year in which an application for exemption is submitted to the Department.

If you are new to farming, please see the Special Notice on “Repair Parts and/or Services for Farm Machinery and Equipment – Sales and Use Tax Exemptions”

More information
Special Notice Update: Repair Parts and/or Services for Farm Machinery and Equipment - Sales and Use Tax Exemptions
RCW 82.04.213
Related questions & answers
What kinds of replacement parts are exempt from retail sales tax under the replacement parts for farm machinery and equipment exemption?
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