Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.04.331 Exemptions -- Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others

§ 82.04.331. Exemptions -- Wholesale sales to farmers of seed for planting, conditioning seed for planting owned by others

(1) This chapter does not apply to amounts received by a person engaging within this state in the business of: (a) Making wholesale sales to farmers of seed conditioned for use in planting and not packaged for retail sale; or (b) conditioning seed for planting owned by others.

(2) For the purposes of this section, "seed" means seed potatoes and all other "agricultural seed" as defined in RCW 15.49.011. "Seed" does not include "flower seeds" or "vegetable seeds" as defined in RCW 15.49.011, or any other seeds or propagative portions of plants used to grow ornamental flowers or used to grow any type of bush, moss, fern, shrub, or tree.

[1998 c 170 § 2.]

Notes:
     Contingent effective dates -- 1998 c 170: "(1) Sections 1 and 3 of this act take effect only if House Bill No. 2335 fails to become law.

(2) Section 2 of this act takes effect only if House Bill No. 2335 becomes law." [1998 c 170 § 5.] House Bill No. 2335 became 1998 c 312.

     Effective date -- 1998 c 170: "This act takes effect July 1, 1998." [1998 c 170 § 6.]

Sections:  Previous  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  82.04.339  Next

Last modified: April 7, 2009