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”