Washington—New Exemption Certificate For Washington State Farmers

SALT Report 3387– The Washington State Department of Revenue (DOR) has announced that the Retail Sales Tax Exemption Certificates for Livestock Nutrient Management Equipment and Facilities will no longer be valid due to a change in the state law.   Chapter 97, Laws of 2014, Senate Bill 6333, eliminates the requirement for farmers to apply through the Department for this exemption certificate.

Effective June 12, 2014, Farmers must complete the Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions and provide the form to their vendors to obtain the exemption on qualifying purchases.   Vendors should ensure the form is received for exempt sales made from June 12, 2014 forward.  Farmers using the wrong exemption certificates may be liable for unpaid sales tax.

For Further Information:

Washington State DOR Special Notice- Change to the Sales Tax Exemption for Livestock Nutrient Management, June 3, 2014

Washington State DOR Special Notice-Repair Parts and/or Services for Farm Machinery and Equipment –June 3, 2014

Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions Form

Chapter 97, Laws of 2014, Senate Bill 6333