Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.330 Exemptions -- Sales of agricultural products

§ 82.04.330. Exemptions -- Sales of agricultural products

This chapter shall not apply to any farmer that sells any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom feed operations. This exemption shall not apply to any person selling such products at retail or to any person selling manufactured substances or articles.

This chapter shall also not apply to any persons who participate in the federal conservation reserve program or its successor administered by the United States department of agriculture with respect to land enrolled in that program.

[2001 c 118 § 3; 1993 sp.s. c 25 § 305; 1988 c 253 § 2; 1987 c 23 § 4. Prior: 1985 c 414 § 10; 1985 c 148 § 1; 1965 ex.s. c 173 § 7; 1961 c 15 § 82.04.330; prior: 959 c 197 § 17; prior: 1945 c 249 § 2, part; 1943 c 156 § 4, part; 1941 c 178 § 6, part; 1939 c 225 § 5, part; 1937 c 227 § 4, part; 1935 c 180 § 11, part; Rem. Supp. 1945 § 8370-11, part.]

Notes:
     Severability -- Effective dates -- Part headings, captions not law -- 1993 sp.s. c 25: See notes following RCW 82.04.230.

     Effective date -- 1965 ex.s. c 173: See note following RCW 82.04.050.

Deductions -- Compensation for receiving, washing, etc., horticultural products for person exempt under RCW 82.04.330 -- Materials and supplies used: RCW 82.04.4287. Sections:  Previous  82.04.315  82.04.317  82.04.320  82.04.322  82.04.324  82.04.326  82.04.327  82.04.330  82.04.331  82.04.332  82.04.333  82.04.334  82.04.335  82.04.337  82.04.338  Next

Last modified: April 7, 2009