Form Rev 27 0036 - Farmers' Certificate For Wholesale Purchases And Sales Tax Exemptions

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State of Washington
DO NOT SEND TO DEPARTMENT OF REVENUE
Department of Revenue
Farmers' Certificate for Wholesale Purchases
and Sales Tax Exemptions
Reset This Form
Effective July 1, 2015 “eligible apiarists” (term defined on page 2) are farmers and may use this form to make tax free purchases
of applicable items below.
Marijuana growers and producers cannot use this certificate. Under RCW 82.04.213 marijuana is not an agricultural product
therefore persons who grow, raise or produce marijuana are not farmers.
Type of certificate
Single Use Certificate
A single use certificate must be used each time an exempt item is a purchased.
Blanket Certificate
Blanket certificates are valid for as long as the buyer and seller have a recurring business relationship. A “recurring business
relationship” means at least one sale transaction within a period of twelve months. RCW 82.08.050 (7)(c)).
Wholesale Purchases (see page 3 for explanations)
1.
Chemical sprays or washes for the post-harvest treatment of fruit.
2.
Feed, seed, seedlings, fertilizer, spray materials (pesticides), or agents for enhanced pollination.
3.
Tangible personal property for resale without intervening use.
Retail Sales Tax Exemptions (check applicable box) (see page 3 for explanations)
1.
Farm equipment purchased by nonresident farmer.
Place of residence:
Proof of residence:
Equipment for use in a farming activity (include brand, model, and address of use)
2.
Livestock for breeding purposes/cattle and dairy cows used to produce an agriculture product.
Animal type:
Registered breed association:
Animal name or identification number:
3.
Animal pharmaceuticals.
4.
Chicken farming.
a.
Propane or natural gas used to heat structures used to house chickens.
b.
Bedding materials used to accumulate and facilitate the removal of chicken manure
.
c.
Poultry used in the production or sale of poultry products.
5.
Purchases of propane or natural gas by farmers to be used exclusively for distilling mint on a farm.
6.
Diesel, biodiesel, or aircraft fuel used by a farmer or a horticultural service provider for farmers.
7.
Agricultural Employee Housing.
Items purchased:
Is the agricultural employee housing being built on agricultural land?
 Yes
 No
If yes, please provide parcel number:
8.
Livestock Nutrient Management Equipment and Facilities.
9.
Replacement Parts and Repair Services for Qualifying Farm Machinery and Equipment.
10.
Anaerobic Digesters and Repair Services.
Next page
REV 27 0036 (08/23/17)
1

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