Search
82.08.02569  <<  82.08.0257 >>   82.08.02573

RCW 82.08.0257

Exemptions — Auction sales of personal property used in farming.


     *** CHANGE IN 2014 *** (SEE 6505.SL) ***

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 and the sale is held or conducted upon a farm and not otherwise.

[2009 c 535 § 511; 1980 c 37 § 25. Formerly RCW 82.08.030(7).]

Notes:

     Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.

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