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WAC 239

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.08.0268

Exemptions -- Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
N/A

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.
458-20-239

Sales to nonresident of farm machinery or implements.Updated 5/20/00.
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
186.08.239

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

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