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

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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 use the Washington Relay Service by calling 711.
3
REV 40 2421 (2/13/13)

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