wa-law.org > bill > 2023-24 > HB 1757 > Original Bill

HB 1757 - Farmers/sales tax remittance


Section 1

  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.

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    1. An eligible farmer is entitled to an exemption in the amount of business and occupation tax paid pursuant to chapter 82.04 RCW for the period from December 31, 2020, through July 1, 2022, that would have been exempt pursuant to RCW 82.04.758, had the exemption been available during the period.

    2. The exemption under this section is available until the eligible farmer receives remittances that total an amount equal to the amount calculated under (a) of this subsection and may be carried over until used.

  4. For the purposes of this section, "eligible farmer" has the same meaning as in RCW 82.04.758.

Section 2

  1. The provisions of this chapter do not apply with respect to the use of goods or services by an eligible farmer.

  2. The definitions, conditions, and requirements of section 1 of this act apply to this section.

Section 3

RCW 82.32.805 and 82.32.808 do not apply to this act.

Section 4

This act takes effect August 1, 2023.

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