Washington – Application for Livestock Exemption Certificate Reissued

SALT Report 2418 – The Washington Department of Revenue has reissued an application for the sales tax exemption certificate that applies to livestock nutrient management equipment and facilities. The exemptions are available to anyone who:

  • Is licensed to produce milk and has a certified dairy nutrient management plan,
  • Owns an animal feeding operation and has a permit, or
  • Owns an animal feeding operation, and:
    1. Has a nutrient management plan approved by a conservation district as meeting natural resource conservation service field office technical guide standards, and
    2. Possesses a valid Exemption Certificate for Replacement Parts and Services for Farm Machinery and Equipment issued by the Department of Revenue

Once qualified, the purchaser will be issued a Retail Sales Tax Exemption Certificate for
Livestock Nutrient Management Equipment and Facilities and will be eligible to make the following purchases and uses exempt from tax:

  • Qualified livestock nutrient management equipment
  • Repair and replacement parts for qualifying livestock nutrient management equipment
  • Labor and services for installing, repair and replacement parts of qualifying livestock nutrient management equipment and for repairing, cleaning, altering, or improving equipment
  • Labor and services for repairing, cleaning, altering, or improving an existing qualifying livestock nutrient management facility, and
  • Tangible personal property that becomes an ingredient or component of an existing qualifying livestock nutrient management facility in the course of repairing, cleaning, altering, or improving such an existing facility

This exemption was previously suspended on July 1, 2010; however, it has been reinstated and is effective July 1, 2013.

For Further Information

Washington Department of Revenue – Application for Retail Sales Tax Exemption Certificate for Livestock Nutrient Management Equipment & Facilities