Washington § 82.08.0268 Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.

Washington Statutes

§ 82.08.0268 — Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.

Washington § 82.08.0268

Title 82EXCISE TAXES

Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.0268 (Exemptions—Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.08.0268 (2026).

Text

The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:

(1)Machinery and implements for use in conducting a farming activity;

(2)Parts for machinery and implements for use in conducting a farming activity; and

(3)Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity, when such machinery, implements, and parts will be transported immediately outside the state. As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be retained as a business record of the seller. Intent — 1980 c 37: See note following RCW 82.04.4281 .

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The tax levied by RCW 82.08.020 shall not apply to sales to nonresidents of this state for use outside of this state of:

(1) Machinery and implements for use in conducting a farming activity;

(2) Parts for machinery and implements for use in conducting a farming activity; and

(3) Labor and services for the repair of machinery, implements, and parts for use in conducting a farming activity,

when such machinery, implements, and parts will be transported immediately outside the state. As proof of exemption, an affidavit or certification in such form as the department of revenue shall require shall be retained as a business record of the seller.

Intent — 1980 c 37: See note following RCW 82.04.4281 .