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Q:  What is qualifying farm machinery and equipment?


“Qualifying farm machinery and equipment” means machinery and equipment used by a farmer primarily for growing, raising, or producing agricultural products. Examples of farm machinery and equipment include:

·          Farm tractors as defined in RCW 46.04.180, including combines,

·          Farm implements, including cultivators, discs, tillage implements, balers and plows

·          Farm vehicles as defined in RCW 46.04.180, including vehicles that are licensed with the Department of Licensing (DOL) specifically for “farm use,” “farm exempt,” or “farm combination.”


"Qualifying farm machinery and equipment" does not include:

·          Vehicles and other vehicles as those terms are defined in RCW 46.04.670, except farm tractors, farm vehicles, and other farm implements

·          Lawn tractors

·          All-terrain vehicles (ATVs)

·          Aircraft

·          Hand tools and hand powered tools

Property with a useful life of less than one year
More information
Special Notice Update: Repair Parts and/or Services for Farm Machinery Equipment - Sales and Use Tax Exemptions (pdf)
RCW 46.04.670
Related questions & answers
Who is eligible for the "replacement parts for farm machinery and equipment sales tax exemption?"
How does a farmer claim the exemption for replacement parts for farm machinery and equipment?
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