INTERPRETIVE OR POLICY STATEMENT
The Department of Revenue has cancelled the following Excise Tax Advisories effective September 30, 2003. These advisories have been cancelled because the information was incorporated in WAC 458-20-210 Sales of tangible personal property for farming -- Sales of agricultural products by farmers.
ETA 173.04.103 Seed Furnished Under Grower Contracts. This advisory explains that the transfer of the possession of seed by a seed company to a farmer/grower is a wholesale sale if the farmer/grower is obligated to pay for the seed whether or not the crop meets the seed company's standards. This information was incorporated into subsection (4)(c)(v)(C), Examples.
ETA 190.04.210 Feeding and Fattening Cattle and the Agricultural Products Exemption. This advisory clarifies when a person buying livestock to feed and fatten before resale is considered a farmer and exempt of B&O tax. This information was incorporated into subsection (5)(c), Raising cattle for wholesale sale.
ETA 237.08.125 Sales Tax Exemption for Sales of Cattle and Milk Cows. This advisory explains that the retail sales tax exemption provided in RCW 82.08.0259 for sales of "cattle and milk cows used on the farm" does not apply to sales of sheep, goats, and hogs. This information was incorporated into subsection (6)(h), Beef and dairy cattle.
ETA 406.08.125 Sales of Quarter Horses. This advisory explains that quarter horses qualify as purebred livestock for the purposes of RCW 82.08.0259. This information was incorporated into subsection (6)(i), Livestock for breeding purposes.
ETA 559.08.214 Sales and Rentals of Fruit Bins. This document explains when retail sales tax applies to sales and rentals of fruit bins. This information was incorporated into subsection (4)(h), "Fruit bin rentals" by fruit packers.
Questions regarding the cancellation of these documents may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.
Alan R. Lynn
Rules Coordinator