ETA 2030.12.271 Agricultural Burning Exemption (Prior to July 1, 2005): Excise Tax Advisory 2030.12.271 (ETA 2030) has been issued to provide guidelines for determining whether equipment is used "more than half of the time" in an activity qualifying for the agricultural burning exemption provided by RCW 82.08.840 and 82.12.840. It also explains how the review period is established and how the value of the equipment is determined. It is important to note that these guidelines pertain only to the agricultural burning exemption before the law change effective July 1, 2005.
A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.
Alan R. Lynn