Washington § 82.16.325 Exemptions—Services for farms.

Washington Statutes

§ 82.16.325 — Exemptions—Services for farms.

Washington § 82.16.325

Title 82EXCISE TAXES

Ch. 82.16PUBLIC UTILITY TAX

This text of Washington § 82.16.325 (Exemptions—Services for farms.) 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 § 82.16.325 (2026).

Text

(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 82.04.758 apply to this section. Tax preference performance statement — Tax preference automatic expiration date exemption — Tax preference metrics exemption — Effective date — 2022 c 119: See notes following RCW 82

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(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 82.04.758 apply to this section.

Tax preference performance statement — Tax preference automatic expiration date exemption — Tax preference metrics exemption — Effective date — 2022 c 119: See notes following RCW 82.04.758 .