Application For Retail Sales Tax Exemption Certificate For Livestock Nutrient Management Equipment And Facilities Form Page 2
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3What do the retail sales and use tax exemptions for livestock nutrient management equipment and
livestock nutrient management facilities apply to?
RCW 82.08.890 and 82.12.890 exempt the purchase and use by eligible persons of:
Qualifying livestock nutrient management equipment. See below for a list of qualifying equipment.
Repair and replacement parts for qualifying livestock nutrient management equipment.
Labor and services for installing, repair and replacement parts of qualifying livestock nutrient
management equipment and for repairing, cleaning, altering, or improving such equipment.
Labor and services for repairing, cleaning, altering, or improving an existing qualifying livestock nutrient
management facility. See below for a list of qualifying facilities.
Tangible personal property that becomes an ingredient or component of an existing qualifying livestock
nutrient management facility in the course of repairing, cleaning, altering, or improving such an existing
facility.
The exemption does not apply to:
The construction of any livestock nutrient management facility.
The replacement of an existing qualifying livestock nutrient management facility.
Building materials and other tangible personal property that become a component of a new or
replacement qualifying livestock nutrient management facility in the course of constructing such a facility.
Who is eligible for the exemptions?
The exemptions are available to a person who:
Is licensed to produce milk under chapter 15.36 RCW and has a certified dairy nutrient management plan
as required by chapter 90.64 RCW;
Owns an animal feeding operation and has a permit issued under chapter 90.48 RCW; or
Owns an animal feeding operation and:
Has a nutrient management plan approved by a conservation district as meeting natural resource
conservation service field office technical guide standards; and
Possesses a valid Exemption Certificate for Replacement Parts and Services for Farm Machinery
and Equipment issued by the Department of Revenue under RCW 82.08.855.*
How does an eligible person claim the sales tax exemption?
To claim the sales tax exemption, an eligible person must obtain a Retail Sales Tax Exemption Certificate for
Livestock Nutrient Management Equipment and Facilities from the Department of Revenue. When making
exempt purchases, the eligible person must make a copy of page one of the exemption certificate to complete
and give to the seller.
What is "qualifying livestock nutrient management equipment"?
When used exclusively to handle and treat livestock manure, only the following items of tangible personal
property are “qualifying livestock nutrient management equipment”.
Aerators
Manure composting devices
Pumps
Agitators
Manure spreaders
Scrapers
Augers
Manure tank wagons
Separators
Conveyers
Manure vacuum tanks
Slurry injectors and hoses
Gutter cleaners
Poultry house cleaners
Wheelbarrows, shovels, and
pitchforks
Poultry house flame
Hard-hose reel traveler
irrigation systems
sterilizers
Lagoon and pond liners and
Poultry house washers
floating covers
Poultry litter saver machines
Loaders
Pipes
An item that is not on this list is not eligible for the exemption even if it is used exclusively to handle and treat
livestock manure.
* Farmers who meet certain eligibility requirements qualify to make sales and use tax exempt purchases of
replacement parts for farm machinery and equipment. The exemption also applies to charges for installing
replacement parts and for repairing farm machinery and equipment. To claim the sales tax exemption, an eligible
farmer must give the seller a copy of an Exemption Certificate for Replacement Parts and Services for Farm
Machinery and Equipment issued by the Department of Revenue. Further information about the exemption and
how to apply for the exemption certificate are available on the Department’s web site at: dor.wa.gov.
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REV 40 2421 (2/13/13)
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