INTERPRETIVE STATEMENTDEPARTMENT OF REVENUE
Filed December 30, 2009,
INTERPRETIVE STATEMENT ISSUED
Packers of Horticultural Products and the Taxability of
Many packers of horticultural products are organized as
agricultural cooperative marketing associations that pack,
market, and sell horticultural products for the growers.
These packers typically perform a variety of activities for
growers, including the storage of the horticultural products
in cold storage. This ETA discusses how the business and
occupation (B&O) tax deduction available to persons receiving,
washing, sorting, and packing horticultural products applies
in these cases.
A copy of this document is available via the internet at
Alan R. Lynn
© Washington State Code Reviser's Office