WAC 226

Guidelines for the Agricultural Burning Exemption

Agriculture

Landscaping and Horticultural Services

Tax on retailers.

Tax on selected business services, financial businesses, or other business or service activities.

Tax imposed-Retail sales-Retail car rental.

Sales and use taxes authorized-Additional taxes authorized-Maximum rates.

Landscape and horticultural services.Effective 3/23/96. Updated 5/14/99

These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.

Farm Fuel Users - Sales and Use Tax Exemption

Taxability Information for Providing Landscape Maintenance, Ecological Restoration, and Wetland Banking Activities

Replacement Parts for Farm Machinery and Equipment - Sales and use Tax Exemption

Replacement Parts for Irrigation Systems and Water Wells

Farm Fuel Users - Sales and Use Tax Exemption Update

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.

The Tax Application for Tree and/or Stump Removal from Existing Orchards

Services for Farmers - B&O and Public Utility Tax Exemption

Pesticides and the Hazardous Substance Tax

SALES TAX -- CLEARING LAND -- TREE REMOVAL & STUMP GRINDING. The activity of removing individual trees located on a landowner's property, or grinding stumps to below ground level is a tree thinning or pruning activity taxable under the Service and Other Activities tax classification.

USE TAX -- VALUATION -- FIRST USE -- SEEDS -- TREES. Use tax is due whentree seeds or seedlings are first used (planted) in Washington. Tree seedlings raised by third parties from seeds upon which the taxpayer paid retail sales tax are not subject to use tax when they are returned to the taxpayer.

VALIDITY OF RULES.The Department will not entertain challenges to its administrative rules through an administrative appeal under WAC 458-20-100.

MISCELLANEOUS:STATUTORY CONSTRUCTION.The Governor's partial veto of a bill is part of the legislative process and must be considered in determining the legislative intent.

SALES TAX -- M&E EXEMPTION -- CHAINSAWS -- TREE THINNING -- MANUFACTURING -- MANUFACTURING OPERATION.Sales of chainsaws to a taxpayer who performs only tree thinning and slashing in standing forests are not eligible for the manufacturing machinery and equipment exemption from retail sales tax.Where the use is not in cutting, delimbing, or measuring of felled, cut, or taken trees, and the taxpayer is not manufacturing articles for sale, the taxpayer is not a manufacturer, nor is the use in a manufacturing operation, for purposes of the exemption.

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.

B&O TAX -- GOVERNMENT CONTRACTING -- MAINTENANCE OF LAWNS AND GROUNDS -- GOLF COURSE. A person who mows and waters the grass and otherwise maintains the grounds and golf course at a U.S. Army base is a landscape gardener B&O taxable under the Service category.