Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.16.300 Exemptions -- Custom farming services

§ 82.16.300. Exemptions -- Custom farming services

(1) This chapter shall not apply to any person hauling agricultural products or farm machinery or equipment for a farmer or for a person performing custom farming services, when the person providing the hauling and the farmer or person performing custom farming services are related.

(2) The exemption provided by this section shall not apply to the hauling of any substances or articles manufactured from agricultural products. For the purposes of this subsection, "manufactured" has the same meaning as "to manufacture" in RCW 82.04.120.

(3) The definitions in RCW 82.04.213 and 82.04.625 apply to this section.

[2007 c 334 § 2.]

Notes:
     Effective date -- Expiration date -- 2007 c 334: See notes following RCW 82.04.625.

Sections:  Previous  82.16.0495  82.16.0497  82.16.0498  82.16.050  82.16.053  82.16.055  82.16.060  82.16.080  82.16.090  82.16.100  82.16.110  82.16.120  82.16.130  82.16.140  82.16.300

Last modified: April 7, 2009