Washington § 82.08.702 - Exemptions — Sales to a farmer performing custom farming services or farm management services.

Full text of Washington Revised Code of Washington § 82.08.702 — Exemptions — Sales to a farmer performing custom farming services or farm management services., with citation guidance and answers to common questions.

§ 82.08.702. Exemptions — Sales to a farmer performing custom farming services or farm management services.

(1) Subject to the limitations of this section, the tax levied by RCW 82.08.020 does not apply to sales of goods and services purchased by an eligible farmer. The exemption under this section is in the form of a remittance.
(2) An eligible farmer claiming an exemption from state and local tax in the form of the remittance under this section must pay the tax under RCW 82.08.020 and all applicable local sales taxes. The eligible farmer must specify the amount of exempted tax claimed and the qualifying purchases for which the exemption is claimed. The eligible farmer must retain, in adequate detail, records to enable the department to determine whether the eligible farmer is entitled to an exemption under this section.
(3) An exemption under this section is limited to $10,000 per eligible farmer and must be claimed prior to January 1, 2030.
(4) For the purposes of this section, "eligible farmer" means a farmer performing custom farming services or farm management services, as those terms are defined in RCW 82.04.758.
[ 2024 c 222 s 1.]

Notes

Tax preference performance statement exemption—Automatic expiration date exemption—2024 c 222: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2024 c 222 s 3.]
Effective date—2024 c 222: "This act takes effect July 1, 2024." [ 2024 c 222 s 4.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.08.702

What does Revised Code of Washington § 82.08.702 cover?

Section 82.08.702 ("Exemptions — Sales to a farmer performing custom farming services or farm management services.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.08.702?

A common citation format is "Revised Code of Washington § 82.08.702" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.08.702 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

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