Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.08.920 Exemptions -- Chicken bedding materials

§ 82.08.920. Exemptions -- Chicken bedding materials

(1) The tax levied by RCW 82.08.020 does not apply to sales to a farmer of bedding materials used to accumulate and facilitate the removal of chicken manure. The farmer must be raising chickens that are sold as agricultural products.

(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.

(3) The definitions in this subsection apply to this section and RCW 82.12.920.

(a) "Bedding materials" means wood shavings, straw, sawdust, shredded paper, and other similar materials.

(b) "Farmer" has the same meaning as provided in RCW 82.04.213.

(c) "Agricultural product" has the same meaning as provided in RCW 82.04.213.

[2001 2nd sp.s. c 25 § 5.]

Notes:
     Purpose -- Intent -- Part headings not law -- 2001 2nd sp.s. c 25: See notes following RCW 82.04.260.

Sections:  Previous  82.08.855  82.08.865  82.08.870  82.08.880  82.08.890  82.08.900  82.08.910  82.08.920  82.08.925  82.08.935  82.08.940  82.08.945  82.08.950  82.08.955  82.08.960  Next

Last modified: April 7, 2009