Application For Retail Sales Tax Exemption Certificate For Livestock Nutrient Management Equipment & Facilities Form (Page 3 of 3) in pdf

Application For Retail Sales Tax Exemption Certificate For Livestock Nutrient Management Equipment & Facilities Form Page 3

What are “qualifying livestock nutrient management facilities?”

When used exclusively to handle and treat livestock manure, only the following structures and facilities are

“qualifying livestock nutrient management facilities”:

•

Flush systems

Structures used solely for the dry storage of

•

manure, including roofed stacking facilities

Lagoons

•

Liquid livestock manure storage structures

such as concrete tanks or glass-lined steel

tanks

The exemptions do not apply to services rendered to any structure or facility not on this list, even if the structure

or facility is used exclusively to handle and treat livestock manure.

What is the “handling and treatment of livestock manure”?

“Handling and treatment of livestock manure” means the activities of:

•

Collecting, storing, moving, or transporting livestock manure;

•

Separating livestock manure solids from liquids; or

•

Applying livestock manure to the agricultural lands of an eligible person other than through the use of

pivot or linear type traveling irrigation systems.

What is an "animal feeding operation"?

"Animal feeding operation" is a lot or facility, other than an aquatic animal production facility, where the following

conditions are met:

•

Animals, other than aquatic animals, have been, are, or will be stabled or confined and fed or maintained

for a total of forty-five days or more in any twelve-month period; and

•

Crops, vegetation, forage growth, or post harvest residues are not sustained in the normal growing

season over any portion of the lot or facility.

For tax assistance visit dor.wa.gov or call 1-800-647-7706. To inquire about the availability of this document in an alternate format for the

visually impaired, please call (360) 705-6715. Teletype (TTY) users may call 1-800-451-7985.

REV 40 2421 (06/05/09)

Application For Retail Sales Tax Exemption Certificate For Livestock Nutrient Management Equipment & Facilities Form Page 3