The tax levied by RCW 82.08.020 does not apply to auction sales made by or through auctioneers of personal property (including household goods) that has been used in conducting a farm activity, when the seller thereof is a farmer as defined in RCW 82.04.213 and the sale is held or conducted upon a farm and not otherwise. The exemption in this section does not apply to personal property used by the seller in the production of cannabis, useable cannabis, or cannabis-infused products.
RCW 82.08.0257
Exemptions—Auction sales of personal property used in farming.
Applied in 2 court decisions — leading case Booker Auction Co. v. Dept. of Revenue (2010)
Most recently applied in Booker Auction Co. v. Dept. of Revenue (October 2010)
2022 c 16 s 147; 2014 c 140 s 15; 2009 c 535 s 511; 1980 c 37 s 25
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.