WASHINGTON STATUTES AND CODES

82.12.841 - Exemptions -- Farming equipment -- Hay sheds.

Exemptions — Farming equipment — Hay sheds. (Expires January 1, 2011.)

(1) The tax levied by RCW 82.12.020 does not apply in respect to:

     (a) The use of the following machinery and equipment by qualified farmers: No-till drills, minimum-till drills, chisels, plows, sprayers, discs, cultivators, harrows, mowers, swathers, power rakes, balers, bale handlers, shredders, transplanters, tractors two hundred fifty horsepower and over designed to pull conservation equipment on steep hills and highly erodible lands, and combine components limited to straw choppers, chaff spreaders, and stripper headers; and

     (b) The use of tangible personal property that will be incorporated as an ingredient or component of hay sheds by a qualified farmer, during the course of constructing such hay sheds.

     (2) The eligibility requirements, conditions, and definitions in RCW 82.08.841 apply to this section.

     (3) This section expires January 1, 2011.

[2005 c 420 § 3.]

Notes: Findings -- Effective date -- 2005 c 420: See notes following RCW 82.08.841.