Form Rev 27 0036 - Farmers' Certificate For Wholesale Purchases And Sales Tax Exemptions Page 3
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If you are not sure whether you qualify to use this certificate, contact
Line 4a applies to the purchase of propane or natural gas used to heat
the Washington State Department of Revenue’s Telephone
structures used to house chickens. The chickens must be raised by a farmer
Information Center at 1-800-647-7706.
and sold as agricultural products.
Reference: RCW 82.08.910 and WAC 458-20-210.
Wholesale Purchases
Line 4b applies to the purchase of bedding materials used to accumulate
Line 1 applies to purchases of chemical sprays and washes for the post
and facilitate the removal of chicken manure. The chickens must be
harvest treatment of fruit to prevent scald, fungus, mold, or decay. These
raised by a farmer and sold as agricultural products. “Bedding
are wholesale purchases and are not subject to sales tax. Reference:
materials” means wood shavings, straw, sawdust, shredded paper, and
RCW 82.04.050(10), 82.04.060, and
other similar materials. Reference: RCW 82.08.920 and WAC 458-20-
WAC 458-20-210.
210.
Line 2 applies to the purchase of feed, seed, fertilizer, spray materials
Line 4c applies to the purchase of poultry for the use in the production
(pesticides), and enhanced pollination agents by farmers and persons
for sale of poultry or poultry products.
who participate in the federal conservation reserve program, the
Reference: RCW 82.08.0267.
environmental quality incentives program, the wetlands reserve
Line 5 applies only to the purchase of propane and natural gas by
program, and the wildlife habitat incentives program, or their successors
farmers. The propane or natural gas must be used exclusively to distill
administered by the United States Department of Agriculture (USDA).
mint on a farm in order for the purchase to be exempt from sales tax.
These are wholesale purchases and are not subject to sales tax.
Reference: RCW 82.08.220
Reference:
RCW 82.04.050(09), 82.04.060, and WAC 458-20-210.
Line 6 applies to the purchase by “farm fuel users” of diesel, biodiesel,
or aviation fuel. A “farm fuel user” is a farmer, or a person who
Line 3 applies to purchases of tangible personal property by a farmer for
provides horticultural services for farmers. The exemption does not
resale without intervening use as a consumer. For example, packing
apply for fuel used to heat space and water for human habitation.
materials purchased by a farmer to contain agricultural products that the
Reference: RCW 82.08.865.
farmer will sell. Specifically, the purchase of binder twine for binding
bales of hay that the farmer will sell is a wholesale purchase. However,
Line 7 applies to the purchase by agricultural employers of materials
the purchase of binder twine for hay that the farmer will use to feed the
and labor for use in constructing, repairing, decorating, or improving
farmer’s livestock is a retail sale and subject to retail sales tax. Another
new or existing buildings or other structures that will be used to provide
example is the purchase of young livestock to raise for sale.
housing to the employer’s agricultural employees. Reference: RCW
Specifically, the purchase of feeder piglets or calves that the farmer will
82.08.02745 and WAC 458-20-262.
raise to sell is a wholesale purchase. Reference:
Line 8 applies to the purchase by eligible businesses of qualifying
WAC 458-20-210.
livestock nutrient management equipment, labor and services used to
install, repair, clean, alter or improve such equipment. Also applies to
Retail Sales Tax Exemptions
the labor and services rendered in respect to repairing, cleaning, altering,
Line 1 applies to machinery, implements, repair parts and labor
or improving qualifying livestock nutrient management facilities.
purchased in this state by a nonresident for use in conducting a farming
Reference:
activity outside the state. The equipment must be transported outside the
RCW 82.08.890
state immediately upon purchase. Seller must examine and record
buyer’s proof of residency. See WAC 458-20-239 for acceptable proof
Line 9 applies to the purchase by farmers of replacement parts for
of residency. Reference: RCW 82.08.0268 and WAC 458-20-239.
qualifying farm machinery and equipment; applies to the labor and
services rendered installing such parts. Also applies to labor for
Line 2 applies to the purchase of livestock for breeding purposes where
qualifying repairs on such equipment. Reference:
the animals are registered in a nationally recognized breed association.
RCW 82.08.855.
Line 2 also applies to the purchase of beef and dairy cattle to be used in
Line 10 applies to purchases of anaerobic digesters and services
producing an agricultural product. “Livestock” is defined in RCW
16.36.005. Reference:
rendered to installing, constructing, repairing, cleaning, altering, or
improving an anaerobic digester. Also applies to sales of tangible
RCW 82.08.0259, 82.12.0261, and WAC 458-20-210.
personal property that becomes an ingredient or component of the
Line 3 applies to the purchase of animal pharmaceuticals by farmers to
anaerobic digester. Note: The digester must be primarily used to
administer to an animal raised to produce an agriculture product for sale.
treat manure; however, the buyer does not have to be a farmer to
Animal pharmaceuticals must be approved by the United States Food
qualify for the exemption. Reference: RCW 82.08.900 and 82.12.900
and Drug Administration (FDA) or the USDA.
Reference: RCW 82.08.880 and WAC
458-20-210.
Note: Horticultural services provided to farmers (e.g. applying fertilizer, soil preparation services, cultivation services, harvesting
services, clearing land, etc.) are not retail sales and sales tax does not apply. Generally, the service provider will be subject to
B&O tax under the Service and Other Activities classification. For more information please see WAC 458-20-209.
For tax assistance or to inquire about the availability of this document in an alternate format, please call 1-800-647-7706. Teletype (TTY) users
may use the Washington relay Service by calling 711.
REV 27 0036 (08/23/17)
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