§ 82.08.0257. Exemptions -- Auction sales of tangible personal property used in farming
The tax levied by RCW 82.08.020 shall not apply to auction sales made by or through auctioneers of tangible personal property (including household goods) which have been used in conducting a farm activity, when the seller thereof is a farmer and the sale is held or conducted upon a farm and not otherwise.
[1980 c 37 § 25. Formerly RCW 82.08.030(7).]
Notes:
Intent -- 1980 c 37: See note following RCW 82.04.4281.
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Last modified: April 7, 2009