Form Rev 27 0036 - Farmers' Certificate For Wholesale Purchases And Sales Tax Exemptions Page 2
Download a blank fillable Form Rev 27 0036 - Farmers' Certificate For Wholesale Purchases And Sales Tax Exemptions in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Rev 27 0036 - Farmers' Certificate For Wholesale Purchases And Sales Tax Exemptions with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
I, the undersigned buyer, qualify to make the purchases indicated above without payment of retail sales or use tax. I
understand that I must keep records to verify the exempt nature of the sale. I understand that misuse of this
certificate will result in taxes due, applicable interest, and possible penalties.
Tax Registration Number (TRA) (if applicable):
Type of Entity
Individual/Sole Proprietor
Corporation
LLC/LLP
Partnership
Other (explain)
Name of Buyer:
Farm Name:
Mailing Address:
Authorized Signature:
Date:
Title:
Phone Number:
A seller who accepts this completed certificate is relieved of the responsibility to collect retail sales or use tax
unless the seller fraudulently fails to collect the tax or solicits the purchaser to participate in unlawfully claiming the
exemption.
The Farmers’ Certificate for Wholesale Purchases and Sales tax Exemption does not expire as long as the buyer
and the seller have a “recurring business relationship” which means at least one sale transaction within a period of
twelve consecutive months. (RCW 82.08.050) If it has more than 12 months since the last sale transaction the
seller must obtain a new (updated) form.
Print This Form
Seller must retain a copy of this certificate.
Do not send to Department of Revenue.
Farmer Defined
A “farmer” is any person engaged in the business of growing, raising, or producing, upon the person's own lands or upon the lands
in which the person has a present right of possession, any agricultural product to be sold. It also includes persons growing, raising,
or producing honey bee products for sale, or providing bee pollination services, by an eligible apiarist. A “farmer” does not
include a person growing, raising, or producing such products for the person's own consumption; a person selling any animal or
substance obtained therefrom in connection with the person's business of operating a stockyard or a slaughter or packing house; or
a person in respect to the business of taking, cultivating, or raising timber. Reference: RCW 82.04.213 and WAC 458-20-210.
Eligible Apiarist Defined
An “eligible apiarist” is a person who owns or keeps one or more bee colonies and who grows, raises, or produces honey bee
products for sale at wholesale and is required to register under RCW 15.60.021. Reference: RCW 82.04.213
"Agricultural product" means any product of plant cultivation or animal husbandry including, but not limited to: A product of
horticulture, grain cultivation, vermiculture, viticulture, or aquaculture as defined in RCW 15.85.020; plantation Christmas trees;
short-rotation hardwoods as defined in RCW 84.33.035; turf; or any animal including but not limited to an animal that is a private
sector cultured aquatic product as defined in RCW 15.85.020, or a bird, or insect, or the substances obtained from such an animal
including honey bee products. "Agricultural product" does not include marijuana, useable marijuana, or marijuana-infused
products, or animals defined as pet animals under RCW 16.70.020.
“Honey bee products” means queen honey bees, packaged honey bees, honey, pollen, bees wax, propolis, or other substances
obtained from honey bees, and does not include manufactured substances or articles. Reference: RCW 82.04.213
REV 27 0036 (08/23/17)
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form R-1304 - Sales Tax Exemption Certificate For Certain Purchases And Leases For The Federal Government Or The U.s. Department Of Navy - 2007
Financial
Form R -1304 - Sales Tax Exemption Certificate For Certain Purchases And Leases For The Federal Government Or The U.s. Department Of Navy
Financial
Form R-1007 - Commercial Producers Of Livestock, Livestock Products And Commercial Growers Purchases Louisiana Sales Tax Exemption Certificate
Financial
Related Categories
Parent category: Financial