Washington § 82.08.880 - Exemptions — Animal pharmaceuticals.

Full text of Washington Revised Code of Washington § 82.08.880 — Exemptions — Animal pharmaceuticals., with citation guidance and answers to common questions.

§ 82.08.880. Exemptions — Animal pharmaceuticals.

(1) The tax levied by RCW 82.08.020 does not apply to sales to farmers or to veterinarians of animal pharmaceuticals approved by the United States department of agriculture or by the United States food and drug administration, if the pharmaceutical is to be administered to an animal that is raised by a farmer for the purpose of producing for sale an agricultural product.
(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For the purposes of this section and RCW 82.12.880, the following definitions apply:
(a) "Farmer" and "agricultural product" mean the same as in RCW 82.04.213.
(b) "Veterinarian" means a person who is licensed to practice veterinary medicine, surgery, or dentistry under chapter 18.92 RCW.
[ 2001 2nd sp.s. c 17 s 1.]

Notes

Effective date—2001 2nd sp.s. c 17: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect August 1, 2001." [ 2001 2nd sp.s. c 17 s 3.]

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

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Frequently Asked Questions About Washington § 82.08.880

What does Revised Code of Washington § 82.08.880 cover?

Section 82.08.880 ("Exemptions — Animal pharmaceuticals.") 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 § 82.08.880?

A common citation format is "Revised Code of Washington § 82.08.880" (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.

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