S-1835.1  _______________________________________________

                         SENATE BILL 6124

          _______________________________________________

State of Washington      57th Legislature     2001 Regular Session

By Senators Parlette, Rasmussen, Honeyford and Hale

Read first time 02/26/2001.  Referred to Committee on Agriculture & International Trade.

Exempting certain used farming equipment from sales and use tax.

    AN ACT Relating to sales and use tax exemptions for farm machinery and equipment; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.08 RCW to read as follows:

    The tax levied by RCW 82.08.020 does not apply to the sale of machinery and equipment that was previously used in a farming activity if the machinery and equipment is sold by a farmer to another farmer.  "Farmer" has the meaning provided in RCW 82.04.213.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.12 RCW to read as follows:

    The provisions of this chapter do not apply in respect to the use of machinery and equipment by a farmer if the machinery and equipment was previously used in a farming activity and is purchased or otherwise acquired from a farmer.  "Farmer" has the meaning provided in RCW 82.04.213.

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